189 results for “TDS”+ Section 88clear
Sorted by relevance
Key Topics
Showing 1–20 of 189 · Page 1 of 10
In the result, appeal of the Assessee is allowed
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2285, 2286 & 2287/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15(Q3, Q2 & Q4) Dinesh Dattatray Shinde, Vs The Income Tax Officer, 1756, Jutica, Teli Ali, Circle-1, Kolhapur. Ratnagiri – 415612. Pan: Klpdo1360C Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Bipin Shaha(Virtual) & Shri Rohit Rajeev Shah Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Bench : These Threeappeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15- Q3, Q2 & Q4 Respectively, All Dated 28.07.2025. For The Sake Of Convenience, These Three Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal For A.Y.2014-
88 ITR 192 (SC). The decision of Hon’ble Karnataka High Court(supra) was followed by ITAT Pune Bench in the case of Medical Superintendent Rural Hospital, vs. DCIT, CPC(TDS) [2018] 100 taxmann.com 78. 6. In this case, Late Fee under section