ITO(TDS)-2(2)(1), MUMBAI vs. SASHWAT ENERGY PRIVATE LIMITED, MUMBAI
In the result, the CO is allowed for statistical purposes
ITA 4279/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Jan 2026AY 2021-22
Bench: Shri Sandeep Gosain & Shri Prabhash Shankarincome Tax Officer (Tds) – V/S. Sashwat Energy Private 2(2)(1) बनाम Limited, 3Rd Floor, Mtnl Building, 10Th Floor, Universal Cumballa Hill, Mumbai – Majestic Lokhande Marg, 400 026, Maharashtra Chembur West, Mumbai – 400 043, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Mums95080G Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.273/Mum/2025 (Arising Out Of Ita No. 4279/Mum/2025) (A.Y. 2021-22) Sashwat Energy Private V/S. Income Tax Officer (Tds) – Limited, बनाम 2(2)(1), 3Rd Floor, Mtnl 10Th Floor, Universal Majestic Building, Cumballa Hill, Lokhande Marg, Chembur Mumbai – 400 026, West, Mumbai – 400 043, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Mums95080G Appellant/अपीलाथी .. Respondent/प्रतिवादी
For Appellant: Ms Kinjal Bhuta,ARFor Respondent: Shri Surendra Mohan, (Sr. DR)
Section 133ASection 194ASection 194JSection 200Section 201Section 201(1)Section 40Section 40a
disallowed Rs.9,79,63,500/- u/s 40(a)(ia) on account of non- compliance with the provisions of Chapter XVII-B of the Act @30%.
Thus, as per ITR defaults referred u/s 40(a)(ia) on accounts of payments
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CO No. 273/Mum/2025
A.Y. 2021-22
Sashwat Energy Private Limited on which tax was not deducted
