United Metals v. ITO

137 Taxmann.com 115High Court2022#810 most cited

What is United Metals v. ITO authority for?

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

United Metals v. ITO · Section 234E · Section 200A · Section 200A(1)(c) · prospective application · retrospective application · TDS default fee · delayed TDS statement · intimation under Section 200A · pre-June 2015 quarters · Finance Act 2015 · Kerala High Court

Sections most often in play

Section 234ESection 154Section 195Section 200ASection 200A(1)(c)Section 250Section 271HSection 271H(3)
Read the full judgment

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200section 20section 234

Judgments citing United Metals v. ITO

M/S. Cigfil Ltd, Chennai vs. ACIT CPC-TDS, Ghaziabafd, Ghaziabad

In the result, the appeals in ITA No

ITA 341/CHNY/2023[2014-15(26Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 340/CHNY/2023[2014-15(26Q-Q3)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 339/CHNY/2023[2014-15(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 338/CHNY/2023[2014-15(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 337/CHNY/2023[2014-15(24Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 336/CHNY/2023[2014-15(24Q-Q3)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfillimited, Chennai vs. ACIT, CPC, Gaziabad

In the result, the appeals in ITA No

ITA 335/CHNY/2023[2014-15(24Q-Q2]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 334/CHNY/2023[2014-15(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 333/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 332/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 331/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 330/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 329/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 328/CHNY/2023[2013-14 (24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 89/VIZ/2023[2017-18 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 88/VIZ/2023[2017-18 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 87/VIZ/2023[2017-18 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 86/VIZ/2023[2017-18 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 85/VIZ/2023[2016-17 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 84/VIZ/2023[2016-17 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…