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 compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch.
ITAT-Panaji Page 9 of 30
Union Bank Of India
(Erstwhile Corporation Bank) Vs DCIT
ITA No. 169 to 171/PAN/2025
7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should