INCOME TAX OFFICER, CUTTACK vs. MAA TARINI TRANSPORT PRIVATE LIMITED, BARBIL KOENJHAR
In the result, appeals of the revenue stand dismissed
ITA 454/CTK/2024[2014-15]Status: HeardITAT Cuttack07 Jan 2025AY 2014-15
Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.
For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr DR
Section 200(3)Section 200ASection 234E
TDS return pertaining to the period prior to 01-06-2015 was upheld.
6. We have considered the submissions of ld Sr DR. We find that the ld
CIT(A) while deleting the levy of fees has observed as under:
“The Finance Act 2015, with effect from 1.6.2015, amended Section 200A sub-section(1
