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90 results for “TDS”

Sorted by relevance

Mumbai7,027 Delhi6,786 Bangalore3,180 Chennai2,883 Kolkata2,194 Pune1,371 Patna794 Ahmedabad792 Hyderabad786 Cochin712 Karnataka707 Jaipur532 Raipur476 Indore439 Nagpur405 Chandigarh389 Visakhapatnam280 Surat258 Cuttack223 Rajkot215 Lucknow199 Amritsar144 Jodhpur128 Dehradun102 Telangana98 Ranchi96 Panaji90 Agra85 Guwahati67 Jabalpur48 Kerala41 Varanasi33 Calcutta31 SC29 Allahabad23 Rajasthan10 Himachal Pradesh8 Punjab & Haryana7 Orissa5 J&K5 Uttarakhand3 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1 Bombay1 Andhra Pradesh1 KURIAN JOSEPH ROHINTON FALI NARIMAN1

Key Topics

Section 234E97 Section 201(1)87 TDS86 Section 200A50 Deduction38 Section 4037 Section 143(3)35 Addition to Income32 Section 194A25 Disallowance

ACIT (TDS) CIRCLE, PANAJI vs. M/S SADASHIVA SUGARS LIMITED, BAGALKOT

In the result, appeal of the Revenue is dismissed

ITA 62/PAN/2020[2014-15]Status: DisposedITAT Panaji22 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Vikram VijayraghavanFor Respondent: Shri N. Shrikanth

Section 133ASection 271CSection 40

TDS, Ward, Belgaum hereinafter called as “TDS Officer” conducted a survey operation under the provisions of Sec.133A of the Act at the business

PRASAD RAGHOBA NAIK,SANGUEM vs. ADIT, CPC, BENGALURU

Appeal is dismissed in above terms

Showing 1–20 of 90 · Page 1 of 5

23

Survey u/s 133A17

ITA 6/PAN/2021[2018-19]Status: Disposed

ITAT Panaji

24 Nov 2022

AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Kapish KakodkarFor Respondent: Shri N. Shrikant

Section 154Section 250Section 5Section 5A

TDS Credit of Rs.2,66,599/- was entirely availed in the appellant's Income tax return. No TDS from this

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS Circle, Panaji, Goa. . . . . . . . Respondent Represented Assessee by: Mr C Naresh [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS Circle, Panaji, Goa. . . . . . . . Respondent Represented Assessee by: Mr C Naresh [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS Circle, Panaji, Goa. . . . . . . . Respondent Represented Assessee by: Mr C Naresh [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date

SHRI UMESH KUMAR BHARATI,VERNA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI

Appeals are dismissed in above terms

ITA 2/PAN/2022[2016-17]Status: DisposedITAT Panaji24 Jan 2023AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Sandip BhandareFor Respondent: Shri N. Shrikanth

Section 271Section 271C

TDS. And also that he could not comply with the impugned statutory provision requiring TDS deduction as well as filing

PARKKOT MARITIMA AGENCIES PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

The appeal of the assessee is partly allowed for statistical purposes in aforestated terms

ITA 169/PAN/2023[2008-09]Status: DisposedITAT Panaji04 Feb 2025AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 169/Pan/2023 Assessment Year : 2008-09 Parkkot Maritime Agencies Pvt Ltd. Parkkot House, Swatantra Path, Vasco-Da-Gama, Goa-403802 Pan : Aadcp1208P . . . . . . . Applicant V/S Dy. Commissioner Of Income Tax Circle-1, Margoa, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Shivrama Iyer [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 28/01/2025 Date Of Pronouncement : 28/01/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2023-24/1055088420(1) Dt. 11/08/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [In Short ‘The Act’] By The National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’] Which In Turn Arisen Out Of Order Of Regular Assessment Dt. 16/03/2015 Framed U/S 143(3) R.W.S 147 Of The Act By The Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa [In Short ‘Ld. Ao’].

For Appellant: Mr S V Shivrama Iyer [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 143(1)Section 143(3)Section 148Section 199Section 234BSection 250

TDS is however made available to an assessee only upon filing of periodic TDS statement by a deductor/payer. That is to say unless

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 60/PAN/2022[2014-15 26Q Q 3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 56/PAN/2022[2014-15 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 58/PAN/2022[2014-15 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 57/PAN/2022[2014-15 26Q Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 59/PAN/2022[2014-15 24Q Q1]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 31/PAN/2022[2013-14]Status: DisposedITAT Panaji07 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 52/PAN/2022[2013-14 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 55/PAN/2022[2013-14 24Q Q4]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 54/PAN/2022[2013-14 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 53/PAN/2022[2013-14 26Q, Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

TDS of fourth quarter for financial year 2012-13 in Form No.26Q. Accordingly, the DCIT, CPC (TDS), Ghaziabad had levied

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 196/PAN/2019[2011-12]Status: DisposedITAT Panaji18 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS order are carefully analyzed. 9. The appellant did not comply to the TDS provisions of section 194A of Income

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 198/PAN/2019[2013-14]Status: DisposedITAT Panaji18 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS order are carefully analyzed. 9. The appellant did not comply to the TDS provisions of section 194A of Income

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 201/PAN/2019[2016-17]Status: DisposedITAT Panaji18 Jul 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS order are carefully analyzed. 9. The appellant did not comply to the TDS provisions of section 194A of Income