M/S STATE BANK OF PATIALA,PATIALA vs. ITO, (TDS), PATIALA
In the result, the appeal is allowed
ITA 1/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh22 Apr 2024AY 2016-17
Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 State Bank Of India, Vs. The Ito (Tds), बनाम Patiala (Earlier Known As State Bank Of Patiala),Treasury Branch, Chotti Baradari, Patiala "थायी लेखा सं./Pan No: Aaacs8571K ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee By : Sh. Vibhore Garg, Ca राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15.04.2023 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.04.2023 आदेश/Order Per Dr. Krinwant Sahay, A.M.:
For Appellant: Sh. Vibhore Garg, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 10Section 133ASection 194ASection 200Section 200(3)Section 201Section 201(1)
TDS. It is reproduced as under:-
1-Chd-2023 –
State Bank of India, Patiala
5
“201. (1) Where any person, including the principal officer of a company,—
(a) who is required to deduct any sum in accordance with the provisions of this Act; or
(b) referred to in sub-section (1A) of section 192