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11 results for “TDS”+ Section 253(1)clear

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Key Topics

Section 234E16Section 194C15Section 194J12TDS11Section 200A10Section 206C9Section 2016Section 133A4Survey u/s 133A4Deduction

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

TDS returns is appealable. The demand raised by way of charging of fees under section 234E is under section 156 and any demand raised under section 156 is appealable under section 246A( 1 )(a) and (c). Accordingly, the findings of Commissioner (Appeals) in this regard are reversed. Similar proposition has been down by Mumbai Bench of Tribunal in bunch

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

4
Section 206C(6)3
Condonation of Delay2

In the result, the appeals filed by the assessee are allowed

ITA 3/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

TDS returns is appealable. The demand raised by way of charging of fees under section 234E is under section 156 and any demand raised under section 156 is appealable under section 246A( 1 )(a) and (c). Accordingly, the findings of Commissioner (Appeals) in this regard are reversed. Similar proposition has been down by Mumbai Bench of Tribunal in bunch

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194ISection 201(1)

253 ITR 274 (SC) (para 25) Continental Construction Ltd. v. CIT [1%2J 195 ITR 81 (SC) (para 14) Hindustan Coca Cola Beverage P. Ltd. v. CIT [2007J 293 ITR 226 (SC) (para 18) ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

1) dated 24.07.2025 for the A.Y.2017-18 arising out of order passed under section 206C of Income Tax Act, 1961 (in short ‘Act’) dated 31.03.2021. 4. Brief facts of the case are that, a TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

1) dated 24.07.2025 for the A.Y.2017-18 arising out of order passed under section 206C of Income Tax Act, 1961 (in short ‘Act’) dated 31.03.2021. 4. Brief facts of the case are that, a TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

1) dated 24.07.2025 for the A.Y.2017-18 arising out of order passed under section 206C of Income Tax Act, 1961 (in short ‘Act’) dated 31.03.2021. 4. Brief facts of the case are that, a TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance

GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, (TDS), RAJAHMUNDRY

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 58/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri Rohit Jain &For Respondent: Shri P. Srinivas Murthy, Sr.DR
Section 250Section 253Section 253(5)

section 253(5) of the Act. Affidavit of the authorized signatory of the applicant company to this effect, in support of the present application for condonation of delay, is enclosed at pages 27 to 29.” 3. The counsel for the assessee has submitted that due to negligence on the part of Sri P. Sriram Murthy, who is In-charge

GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, (TDS), RAJAHMUNDRY

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 57/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri Rohit Jain &For Respondent: Shri P. Srinivas Murthy, Sr.DR
Section 250Section 253Section 253(5)

section 253(5) of the Act. Affidavit of the authorized signatory of the applicant company to this effect, in support of the present application for condonation of delay, is enclosed at pages 27 to 29.” 3. The counsel for the assessee has submitted that due to negligence on the part of Sri P. Sriram Murthy, who is In-charge

UNITED BREWERIES LTD,,SRIKAKULAM vs. JCIT TDS RANGE, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

TDS at 2% u/s 194C on the said payments and it was contended that it was merely a contractual payment. In this regard, it is relevant to refer to the terms of the Brewing Agreement where the consideration for the said payment was stated as under 7.Consideration: In terms of the conditions agreed supra, Brewer agrees

UNITED BRESWARIES LTD,,VISAKHAPATNAM vs. JCIT, TDS, RANGE, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 455/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

TDS at 2% u/s 194C on the said payments and it was contended that it was merely a contractual payment. In this regard, it is relevant to refer to the terms of the Brewing Agreement where the consideration for the said payment was stated as under 7.Consideration: In terms of the conditions agreed supra, Brewer agrees

UNITED BRESWARIES LTD,,SRIKAKULAM vs. JCIT, TDS, RANGE,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 456/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

TDS at 2% u/s 194C on the said payments and it was contended that it was merely a contractual payment. In this regard, it is relevant to refer to the terms of the Brewing Agreement where the consideration for the said payment was stated as under 7.Consideration: In terms of the conditions agreed supra, Brewer agrees