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44 results for “TDS”+ Section 200A(3)clear

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Key Topics

Section 234E198Section 200A152Section 15481TDS43Section 20019Rectification u/s 15416Section 220(2)12Condonation of Delay10Limitation/Time-bar8Section 249(2)

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

ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23
For Appellant: \nShri P. Murali Mohan Rao, CAFor Respondent: \nShri K. Vinoth Kannan
Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

TDS statement filing deadlines. It also observed that specific CBDT notifications for extended due dates were not provided for all quarters. The Tribunal found no infirmity in the levy of fees and interest by the lower authorities.", "result": "Partly Allowed", "sections": ["200A", "206CB", "154", "200(3

Showing 1–20 of 44 · Page 1 of 3

7
Section 201(1)6
Section 243E6

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

TDS), Vivimed Labs Limited vs. DCIT CPC, Ghaziabad, considering the TDS/TCS statements passed orders under section(s) 200A/206CB r.w.s 154 r.w.s 200A for the respective quarters, wherein demands under section 201(1A), 234E and 220(2) were raised, as under: 3

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 88/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 87/HYD/2023[2013-14]Status: DisposedITAT Hyderabad28 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

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

In the result, all the appeals are allowed

ITA 119/HYD/2023[2014-15]Status: DisposedITAT Hyderabad23 Mar 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Kumar Adithya
Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 220(2)Section 234E

TDS), 2(1), Hyderabad. 3. The Ld 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

ITA 289/HYD/2022[2013-14 TDS 26Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 288/HYD/2022[2013-14 TDS 26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 290/HYD/2022[2013-14 TDS 26Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 273/HYD/2022[2013-14- TDS-24Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 272/HYD/2022[2013-14- TDS-24Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 274/HYD/2022[2013-14TDS 24Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 276/HYD/2022[2014-15-TDS-24Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 278/HYD/2022[2013-14- TDS-26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 277/HYD/2022[2013-14TDS 26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 292/HYD/2022[2014-15 TDS 26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 275/HYD/2022[2014-15-TDS-24Q-Q]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 293/HYD/2022[2014-15 TDS 26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 291/HYD/2022[2014-15 TDS-26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

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

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all the appeals are allowed

ITA 204/HYD/2023[2013-14]Status: DisposedITAT Hyderabad17 May 2023AY 2013-14

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

For Appellant: Shri H.Srinivasulu, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 220(2)Section 234E

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

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

In the result, the appeal of the assessee is allowed

ITA 494/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

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

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

section w.e.f. 01.06.2015. Earlier, there was no enabling provision in the ITA 204/Hyd/2023 Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 29.06.2014, no late fee could be levied in the intimation issued u/s 200A