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)
nature of non-compliance, statement of assessee branch manager recorded u/s 131 of the Act and submission filed by the assessee in response to show cause & other notices, the Ld. AO u/s 201(1) of the Act held the assessee as ‘assessee in default’ for failure to deduct TDS from payment/credit of interest to its customers/clients etc., under two categories
