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55 results for “TDS”+ Section 234E(2)clear

Sorted by relevance

Pune665 Chennai523 Patna466 Indore414 Bangalore390 Cochin373 Delhi339 Mumbai185 Nagpur132 Visakhapatnam82 Hyderabad55 Cuttack47 Jaipur40 Kolkata33 Amritsar29 Raipur28 Jabalpur28 Dehradun26 Karnataka26 Surat17 Rajkot15 Lucknow15 Ahmedabad13 Allahabad12 Panaji11 Agra10 Jodhpur7 Chandigarh6 Guwahati6 Ranchi4

Key Topics

Section 234E279 Section 200A227 Section 15478 TDS55 Section 220(2)19 Section 20019 Rectification u/s 15415 Section 20110 Condonation of Delay10 Section 200(3)

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), CPC had levied interest under section 201(1A),\nfee under section 234E and interest under section 220(2) of the Act for the\nreason

Showing 1–20 of 55 · Page 1 of 3

8

Limitation/Time-bar8

Section 249(2)7

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), CPC had levied interest under section 201(1A), fee under section 234E and interest under section 220(2) of the Act for the reason

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

234E amounting to RS.2,19,728 and interest thereon amounting to Rs. 71,212 aggregating to Rs 2,90,940/- for financial 2012-13 by the ITO, ward (TDS), 2(1), Hyderabad. 3. The l.d CIT(A), NFAC, failed to appreciate that section

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 returns did not charge fee U/s 234E and Ld A.O without following the provisions of Section 200A(1) had levied the Late fee U/s 234E. 2

KATEPALLY VENKATA SUBRAMANYAM ,KURNOOL vs. INCOME TAX OFFICER (TDS),WARD-1, KURNOOL

In the result, these three appeals of the assessee are allowed

ITA 502/HYD/2021[2013-14]Status: DisposedITAT Hyderabad19 Jul 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri A.Harish, CAFor Respondent: Shri K.P.R.R.Murthy, Sr.AR

Section 200ASection 234E

TDS return is prior to the amendment. At that time there was no enabling provision for levying interest under section 234E. Several decisions from High Courts and ITAT were referred before learned CIT(A). Despite this the learned CIT(A)'s rules that there is no ambiguity in law and he upholds the order of interest levy. There

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

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. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel

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

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. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

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

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi