Asten Ortho Private Limited,Calicut vs Income Tax Officer, National Faceless ... on 29 January, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, COCHIN
BEFORE ... 2024: AY - 2017-18
(Arising out of ITA No. 865/Coch/2023)
Asten Ortho Pvt. Ltd. .......... Applicant
Asten Speciality Orthopedic Hospital
NH 66, Pantheerankavu
Kozhikode
Asten Ortho Private Limited,Calicut vs Income Tax Officer, National Faceless ... on 20 May, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, COCHIN
Before ... Yadav, Judicial Member
ITA No.865/Coch/2023 : Asst.Year 2017-2018
Asten Ortho Private Limited The Income Tax Officer
66, Pantheerankavu v. Ward
2024)
In the matter of:
Rajendran P R, RP of Asten Realtors Pvt. Ltd. ...Appellant
V
Piramal Capital & Housing Finance ... Appellant' / 'Resolution
Professional', of M/s. Asten Realtors Pvt. Ltd. Also, this 'Tribunal', has
heard the Learned Senior Counsel
2024)
In the matter of:
Rajendran P R, RP of Asten Realtors Pvt. Ltd. ...Appellant
V
Piramal Capital & Housing Finance ... Appellant' / 'Resolution
Professional', of M/s. Asten Realtors Pvt. Ltd. Also, this 'Tribunal', has
heard the Learned Senior Counsel
Ids Infotech Ltd., Chandigarh vs Dcit, Chandigarh on 9 March, 2017
IN THE INCOME TAX
Janta Traders vs Collector Of Customs on 18 December, 1986
Equivalent citations: 1987(13)ECR685
correct to say that it is not
possible to f asten liability for deducting tax at source retrospectively
as tax is to be deducted
absence
of corroborating evidence any liabilit y cannot be f astened in
the assessee.
4. Th at on the fact and circumst ances
source when that link is missing, it is
difficult to f asten the assessee with such a liability.
39.We may repeat what
8076/Del/2019
Mondon Investment Ltd., ND
be f astened on re ce ipt of paymen t. Relev an t Par agr aph has
been