G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD
In the result, appeal of the assessee is allowed
ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16
Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)
For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 194Section 194ISection 200Section 200ASection 234E
section 200A(1) in respect of Late Filing Levy u/s 234E were enacted by Finance Act 2015 w.e.f. 1-6-2015. Ld. Counsel for the assessee submitted that in the instant case, the chargeable transfer of immovable property had taken place on 25-11-2014 and appellant had filed original Statement 26QB with TDS
