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7 results for “TDS”+ Section 274clear

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Key Topics

Section 271C14TDS7Section 1546Section 2746Section 133(6)6Penalty6Section 2714Section 2503Section 234B3Section 273B

TRIO SHOPPING MALL SPACES PRIVATE LIMITED,CALICUT vs. JCIT,TDS, KOCHI

ITA 1006/COCH/2024[2011-12]Status: DisposedITAT Cochin31 Jul 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 250Section 271CSection 274

TDS by the assessee for Financial Year 2009-10 relevant to Assessment year 2010-11.In this connection, penalty proceedings under Section 271C, read with Section 274

TRIO SHOPPING MALL SPACES PRIVATE LIMITED,CALICUT vs. JCIT,TDS, KOCHI

ITA 1005/COCH/2024[2010-11]Status: DisposedITAT Cochin31 Jul 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 250
3
Rectification u/s 1542
Natural Justice2
Section 271C
Section 274

TDS by the assessee for Financial Year 2009-10 relevant to Assessment year 2010-11.In this connection, penalty proceedings under Section 271C, read with Section 274

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

274 of the Act. For the aforesaid reasons, I hold that the order passed by the Jt Director of Income Tax (Intelligence) is a valid order. (iii) there was reasonable cause, as mentioned in section 273B of the Act for non furnishing information sought u/s 133(6); therefore, penalty u/s 272A

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

section 271C(1)(b) (failure to remit the tax deducted at source), despite the fact that it may be a more serious default, than the failure to deduct the tax at source.” 9.4 In the instant case, the major part of the TDS relates to remuneration to the Directors credited to the unsecured loan account. However, the TDS was payable

MR. RANJITH THAZHE KUNHAMBATH,ERNAKULAM vs. ITO, WARD 3(3), NON CORPORATE RANGE 2, KOCHI

In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous

ITA 1000/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri. Paulson, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 271Section 271(1)(c)Section 274

TDS on ESOP was not given by the AO. The AO passed a rectification order u/s.154 and accordingly the tax was reduced to Rs.292 and along with interest the final demand was computed at Rs.970. 3. Subsequently the AO initiated the penalty proceedings u/s 274 read with section

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

Section 271C is not attracted. 6. It is respectfully submitted that the notice dated 6.2.2012 issued by the adjudicating authority initiating action u/s 274 r.w.s. 271C of the IT Act is also illegal and invalid, in as much as the reasons stated for issuance of the notice is "failure to deduct tax at source" under Chapter XVII

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

TDS amounts to Rs. 5,05,82,900/-. 3. Interest u/s.234B amounting to Rs. 5,81,36,331/ - only has been levied in the ordergenerated by the system.Interest u/s.234B amounting toRs.5,81,13,891/- only has been levied in the manual tax calculation sheet enclosed with the order. As per our working, interest u/s.234B amounts to Rs.5