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CANARA BANK, PANAJI BRANCH,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 53/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

2. The learned Commissioner of Income Tax (Appeals) failed to appreciate that order passed u/s 201(1) by the learned Assessing Officer is time barred and void-ab-initio. 2.1. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fact order passed u/s 201(1) is beyond the limitation period specified under section 201 (3) of the Income

CANARA BANK,MARGAO vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 54/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

2. The learned Commissioner of Income Tax (Appeals) failed to appreciate that order passed u/s 201(1) by the learned Assessing Officer is time barred and void-ab-initio. 2.1. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fact order passed u/s 201(1) is beyond the limitation period specified under section 201 (3) of the Income

ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI vs. CANARA BANK, MARGAO

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 77/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

2. The learned Commissioner of Income Tax (Appeals) failed to appreciate that order passed u/s 201(1) by the learned Assessing Officer is time barred and void-ab-initio. 2.1. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fact order passed u/s 201(1) is beyond the limitation period specified under section 201 (3) of the Income

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)

197A of the Act r.w.s. rule 29C of the Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank

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)

197A of the Act r.w.s. rule 29C of the Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank

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)

197A of the Act r.w.s. rule 29C of the Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank