PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , DEHRADUN
In the result, all the appeals of the assessee are allowed
ITA 13/DDN/2020[2014-2015]Status: DisposedITAT Dehradun06 Aug 2021AY 2014-2015
Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021
For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)
26A prescribed under rule 31ACB for the purpose of first proviso to section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative
Sugar Factories Federation Limited Employees Contributory
Provident Fund Trust.
4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely
ACIT
(TDS
