VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

TDS), CPC, Ghaziabad\nunder section(s) 200A/206CB r.w.s 154 r.w.s 200A of the Income-tax Act, 1961\n(for short

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

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

TDS), CPC, Ghaziabad under section(s) 200A/206CB r.w.s 154 r.w.s 200A of the Income-tax Act, 1961 (for short, “Act”) for the respective

OCHRE MEDIA PRIVATE LIMITED,SECUNDERABAD vs. ITO, WARD( TDS)-2(1), HYDERABAD

In the result, all the appeals are allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

TDS), 2(1), Hyderabad. 3. The Ld CIT(A), NFAC, failed to appreciate that section 200A(1)(c) was inserted

OCHRE MEDIA PRIVATE LIMITED,SECUNDERABAD vs. ITO, WARD (TDS)2(1), HYDERABAD

In the result, all the appeals are allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Ochre Media Limited Vs. Ito, Ward (Tds)-2(1) 9-1-129/1, 2Nd Floor I.T.Towers, A.C.Guards Oxford Plaza, S.D.Road Hyderabad-500 004 Secunderabad-500 003

TDS), 2(1), Hyderabad. 3. The l.d CIT(A), NFAC, failed to appreciate that section 200A(1)(c) was inserted

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

200A of the Act enabling Assessing Officer to determine fee under section 234E of the Act brought about with effect from 01/06/2015 is prospective and, therefore, no computation of fee for demand or intimation for fee under section 234E of the Act could be made for TDS

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A