VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD
Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed
ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order
For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311
12A of the Commercial Courts
Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments
Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. In our view, the prescribed time limit for filing TDS
