COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE 1(1), HYDERABAD
In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations
ITA 891/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Nov 2025AY 2021-22
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.891/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Country Club Hospitality Vs. Deputy Commissioner & Holidays Limited, Of Income Tax, Hyderabad. Circle-1(1), Pan: Aaacc8276B Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 19/11/2025 घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi (For Short, “Cit(A)”), Dated 22.04.2025, Which In Turn Arises From The Assessment Order Passed By The Ao Under Section 143(3) R.W.S. 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 26.12.2022 For Ay 2021-22. The Assessee Company
For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 133(6)Section 143Section 143(3)Section 194HSection 250
194H to persons who have not filed return of income.”
3. During the course of assessment proceedings, the AO observed that the assessee company had made commission and related payments aggregating to Rs. 49,01,744/- to one Shri Shekar K, on which tax was deducted at source (TDS) under Section(s) 194H/194C of the Act. The AO to verify
