A2Z WASTE MANAGEMENT (RANCHI) LIMITED,HARYANA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), INCOME TAX DEPARTMENT
ITA 4133/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14
Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4133/Del/2024 : Asstt. Year : 2013-14 Ita No. 4134/Del/2024 : Asstt. Year : 2013-14 Azz Waste Management (Ranchi) Vs Acit/Dcit(Tds), Ltd., O-116, 1St Floor, Dlf Ghaziabad, Shopping Mall, Arjun Marg, Dlf Uttar Pradesh-201010 City Phase, Gurgaon-122002 (Appellant) (Respondent) Pan No. Rtka06710E Assessee By : None Revenue By : Sh. Rajesh Tiwari, Sr. Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals For Assessment Year 2013- 14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1066488593(1) Dated 08.07.2024, In Proceedings U/S 200A Of The Income Tax Act, 1961 (In Short “The Act”).
For Appellant: NoneFor Respondent: Sh. Rajesh Tiwari, Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 234ESection 243E
243E was inserted after the insertion of section 200A in the Act, the existing provisions of section 200A of the Act does not Azz Waste Management(Ranchi) Ltd.
provide for determination of fee payable under section 234E of the Act at the time of processing of TDS
