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5 results for “TDS”+ Section 226(3)clear

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Key Topics

Section 20116Section 201(1)10Section 194A9Section 407Section 133A6TDS5Deduction4Section 253(1)3Section 2503Section 131

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205

3) of section 200." Provided that in case any person including the principal officer of a company fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account' of a resident but is not deemed

3
Addition to Income3
Survey u/s 133A3

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)

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 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025

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)

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 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025

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)

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 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025

M/S DEMPO RESORTS PRIVATE LIMITED,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO

In the result, the appeal of the assessee is allowed

ITA 122/PAN/2018[2012-13]Status: DisposedITAT Panaji15 Jun 2022AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2012-13 M/S. Dempo Resorts Acit, Circle-2, Margao Private Limited Empressa Dempo, Mala Vs. Fontainhas, Panaji, Goa – 403 001. Pan: Aaccd 2126 R (Appellant) (Respondent) Present For: Appellant By : Shri Rajesh Naik, Accountant Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 15.06.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Ld. Cit(A) – 2, Panaji In Ita No. 390/Cit(A)/Pnj-1/2014-15 Re-Numbered As Ita No. 342/Cit(A)-2/Pnj/2017-18 Dated 23.01.2018 Against The Order Passed By Acit, Circle-1(1), Panaji U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 29.12.2014. 2. The Grounds Taken By The Assessee In The Present Appeal Are Reproduced As Under:

For Appellant: Shri Rajesh Naik, AccountantFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 40

3 M/s. Dempo Resorts Private Limited A.Y. 2012-13 of section 40(a)(ia) are not attracted by placing reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs Ansal Land Mark Township Pvt. Ltd. 61 taxman.com 45 (Del). The assessee further submitted that the impugned year is assessment year 2012-13 whereas