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4 results for “TDS”+ Section 2(22)(e)clear

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Key Topics

Section 201(1)9Section 194A9Section 133A6Section 2016Deduction4TDS4Addition to Income4Section 253(1)3Section 2503Section 131

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)

2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default

3
Survey u/s 133A3

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)

2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default

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)

2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default

SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD -M 2, BELAGAVI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 205/PAN/2025[2018-19]Status: DisposedITAT Panaji12 Feb 2026AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.205/Pan/2025 (A.Y. 2018-19 ) Shantadurgamultipurpose Vs I T O, Souharda Sahakari Niyamit, National E Assessment . Shop.No.13/14,Mangaldeep Centre, Apartments, Opp:Herwadkar, Delhi. Belgaum-590006, Karnataka. . Pan .No. Aahas7562F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

TDS u/sec194IA(P) of the Act was deducted and (ii) purchase of units of mutual funds are done by the assesse in the F.Y.2017-18 and the assesse has not filed the return of income for the A.Y.2018-19. The Assessing officer (A.O) has reason to believe that the income has escaped the assessment and issued notice u/sec148