THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT,TDS, THIRUVANANTHAPURAM
In the result, appeal filed by the assessee stands partly allowed
ITA 1061/COCH/2024[2015-16]Status: DisposedITAT Cochin16 May 2025AY 2015-16
Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am
For Appellant: Shri Naresh C., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 194ASection 201Section 297
condone the delay and admit the appeal for adjudication.
6. The learned counsel for the assessee submitted that the CIT(A) had failed to appreciate that the login through the TAN in the income tax portal do not provide for the assessment year and provided only for the financial year. He further submitted that no deduction of tax is required
