M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

201 (1) of the Act. However the same cannot be considered as the 2nd proviso to section 40(a)(ia) is applicable w.e. f. 1-4-2013, i.e. from A Y IT(TP)A Nos.475 & 134/Coch/2016. 14 M/s.US Technology Resources Pvt.Ltd. 2013-14.This is also clarified in the explanatory memorandum to Finance bill, 2012. 5.7 The A.O. further observed that since

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

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

201 (1) of the Act. However the same cannot be considered as the 2nd proviso to section 40(a)(ia) is applicable w.e. f. 1-4-2013, i.e. from A Y IT(TP)A Nos.475 & 134/Coch/2016. 14 M/s.US Technology Resources Pvt.Ltd. 2013-14.This is also clarified in the explanatory memorandum to Finance bill, 2012. 5.7 The A.O. further observed that since

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

201(1) of the Act held that in a case in which the deductee paid the tax no demand visualized u/s.201(1) of the Act should be enforced against the deductor, the provisions of section 40(a)(ia) will be equally inapplicable in a case in which tax has not been deducted at source or after deduction has not been

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. In the light of the legal positions discussed supra, we are of the considered opinion that the AO had rightly made the addition u/s. 40(a)(i) following the Hon'ble Supreme Court rulings

M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN

In the result, the appeal of the assessee is partly allowed

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

1) 1st floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [PAN AAECA 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ" अपीलाथ" क" ओर से/ Appellant by : Shri. R. Krishnan, C.A. : Shri. A. Dhanaraj, Sr. D.R ू"यथ" क" ओर से /Respondent by सुनवाई क" तार"ख/Date of Hearing

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable

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

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

201(1A) of Rs.9,48,495/- totaling to Rs.34,44,533/-. 3. The learned Commissioner of Income Tax (Appeals) erred in remitting back the issue to the AO with the direction to give a final opportunity to the assessee to produce form 15G /15H collected before the due date from the deductees and give credit to the same, applicable