SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI
In the result, the appeals of the assessee are allowed for statistical purposes only
ITA 36/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15
Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble
For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 200A(1)Section 234ESection 250
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ITA No. 35-36 / GTY / 2025
Special Judge Assam-Vs- The ITO, TDS-2
AY: 2014-15
2. The brief facts of the case are that, the Centralized Processing
Centre (CPC) for TDS has issued a demand notice under section 200A