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3 results for “TDS”+ Section 206C(1)clear

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Key Topics

Section 234E7Section 201(1)6Section 2015Section 1544Section 220(2)3Section 206C3TDS3Section 2502Section 2002Deduction

KARTHIKEYA HOTELS,HYDERABAD vs. INCOME TAX OFFICER TDS, WARD-1(4), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1446/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: the Tribunal. Shri D. Veera Reddy, being the partner of the assessee and who looks after the affairs of the assessee, has filed an affidavit explaining the reasons that, the appeal relates to proceedings under Section 206C of the Income Tax Act, 1961 and that the order of Ld. CIT(A) dated 27.02.2025 was received by email on 27.02.2025. The partner of the assessee was not well and was having medical issues which required frequent visits to the hospitals and upon performing various procedures

Section 206CSection 206C(7)

Section 206C(7) of the Act, and the A.O. shall reconsider the issue after providing reasonable opportunity of being heard to the assessee. 9 Karthikeya Hotels 12. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 12th December, 2025. श्री विजय पाल राि (मंजूनाथ जी) (VIJAY PAL RAO) (MANJUNATHA

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

2
Limitation/Time-bar2
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

1,886 772\n2,41,340 17,868 12,032\n3.\nApart from that, the ITO (TDS), CPC had also raised demands of\nRs.13,660/- for short payment and short deduction/collection of tax at source\nvide his order under section 154 of the Act, dated 19/04/2022 with respect to\nForm-26Q for the 3rd Quarter (Q3).\n4.\nAggrieved, the assessee

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

206C(3) of the Act, therefore, as per the clear mandate of section 234E of the Act, it was liable to pay by way of fee, a sum of Rs.200/- for every day during which the failure continued. The CIT(A) based on his aforesaid observations, found no infirmity in the levy of fee under section 234E