Search: penalty u/s 271

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Section 201(1)9 Section 194A9 Section 133A6 Section 2016 Section 253(1)3 Section 2503 Section 1313 Deduction3 TDS3 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)

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