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
6. Ostensibly, the CIT(A) did not find favour with the explanation of the assessee company regarding the delay in filing the TDS statements. Vivimed Labs Limited vs. DCIT 7. Apropos the claim of the assessee company that the demands as contested were not tallying with the orders passed under section 154 r.w.s 200A by the CPC, Ghaziabad