KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA
In the result, all the captioned appeals of the assessee are allowed
ITA 179/KOL/2026[2014-2015]Status: DisposedITAT Kolkata13 Apr 2026AY 2014-2015
Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.
Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)
206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS
