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4 results for “TDS”+ Section 194Aclear

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Key Topics

Section 133(6)4TDS4

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

KADUTHURUTHY REGIONAL SERVICE CO-OPERATIVE BANK LTD.NO.4061 vs. THE JOINT COMMISSIONER OF INCOME TAX (TDS)

ITA/13/2021HC Kerala29 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 133(6)Section 194ASection 194A(3)(viia)Section 272Section 272A(2)(c)

TDS quarterly statement etc for the Financial Years 2012-13, 2013-14 and 2014- 15. The assessee claims to have furnished reply to the communication received under Section 133(6) of the Income Tax Act (for short ‘the Act’). The Income Tax Officer, not satisfied with the reply given by the assessee, initiated penalty proceedings under Section 272A