EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS thereon. Hence, proceedings u/s. 201(1) and 201(1A) deserved to be quashed. 2.3. The primary liability of the payee to pay tax remains and Section 191

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS thereon. Hence, proceedings u/s. 201(1) and 201(1A) deserved to be quashed. 2.3. The primary liability of the payee to pay tax remains and Section 191

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS thereon. Hence, proceedings u/s. 201(1) and 201(1A) deserved to be quashed. 2.3. The primary liability of the payee to pay tax remains and Section 191

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS thereon. Hence, proceedings u/s. 201(1) and 201(1A) deserved to be quashed. 2.3. The primary liability of the payee to pay tax remains and Section 191

M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS), Ltd., Kairali Towers, Asan Trivandrum. Square, Palayam, Trivandrum-4695 034 [PAN:AACCM 0065G] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Banusekhar, CA Revenue by Shri Alok Nath Mitra, CIT(DR) Date of hearing 06/02/2019 Date of pronouncement 08/02/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision