K.R.DEVENDRIER SON,SALEM vs. ITO TDS WARD, SALEM
In the result, the appeal filed by the assessee is allowed
ITA 2953/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Dec 2018AY 2013-14
Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddyआयकर अपील सं./Ita No.2953/Chny/2017 िनधा"रण वष" /Assessment Year: 2013-14 K.R. Devendrier Son, Vs. The Income Tax Officer, 176, Fort Main Road, Shevapet, Tds Ward, 3, Gandhi Road, Salem 636 002. Salem 636 007. [Pan: Aacfk0776D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. S. Sriniranjini, Advocate ""थ" की ओर से /Respondent By : Ms. G.D. Jayanthi Angayarkanni, Jcit सुनवाई की तारीख/Date Of Hearing : 26.11.2018 घोषणा की तारीख /Date Of Pronouncement : 03.12.2018 आदेश / O R D E R Per Duvvuru R.L.Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Dated 29.09.2017 Relevant To The Assessment Year 2013-14. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Fees Levied Under Section 234E Of The Income Tax Act, 1961 [“Act” In Short].
For Appellant: Ms. S. Sriniranjini, AdvocateFor Respondent: Ms. G.D. Jayanthi Angayarkanni
Section 200ASection 200A(1)Section 206CSection 234E
TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed
