Section 206C(3) of the Income Tax Act

Income-tax Act, 2025: s.394

Section 206C(3) falls under section 206C of the Income-tax Act, 1961, which corresponds to section 394 (Collection of tax at source) of the Income-tax Act, 2025.

Read section 394 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

27 judgments on BharatTax turn on Section 206C(3).

Judgments on Section 206C(3)

Dhusan Motors Private Limited, Kannur, Kerala vs. ITO, Ward TDS, Kannur, Kerala

In the result, both the appeals of the assessee are dismissed

ITA 288/COCH/2025[2022-23]Status: DisposedITAT Cochin23 Jun 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

Dhusan Motors Private Limited, Kannur, Kerala vs. ITO, Kannur, Kerala

In the result, both the appeals of the assessee are dismissed

ITA 287/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

Vimalbhai Mohanbhai Nariya Prop. S.M. Corporation, Jamnagar vs. The Income Tax Officer, TDS-3, Jamnagar

In the result, appeal filed by the assessee is allowed, for statistical purpose/

ITA 359/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

For Appellant: Shri V. P. Sutaria, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 206Section 206CSection 206C(1)Section 234ESection 234eSection 260CSection 44A

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2647/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Athithyaa Green City Promoters Private Limited, Coimbtaore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2646/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2645/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2644/CHNY/2024[AY 2013-2014]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2643/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2642/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2200/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2199/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2198/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2197/CHNY/2024[AY 14-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2196/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2195/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2194/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2193/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

Dream Design and Display India Private Limited, Noida vs. DCIT Circle 7(1), New Delhi

In the result, all the captioned appeals are allowed

ITA 639/DEL/2024[2013-12 (24Q, Q2)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E

Dream Design and Display India Private Limited, Noida vs. DCIT Cricle 7(1), New Delhi

In the result, all the captioned appeals are allowed

ITA 638/DEL/2024[2013-14(24Q, Q2)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E

Dream Design and Display India Private Limited, Noida vs. DCIT Circle 7(1), New Delhi

In the result, all the captioned appeals are allowed

ITA 637/DEL/2024[2013-14 (24Q, Q3)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E