KERALA GRAMIN BANK, OMASSERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE
In the result, the appeals filed by the assessee are allowed
ITA 806/COCH/2022[2013-2014 (26Q, Q4)]Status: DisposedITAT Cochin03 Mar 2023
Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm
For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)
TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would
