DEPUTY COMMISSIONER OF INCOME TAX(IT)-II, HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, SECUNDERABAD
In the result, appeal filed by the Revenue is dismissed
ITA 725/HYD/2024[2015-16]Status: DisposedITAT Hyderabad28 Oct 2024AY 2015-16
Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.725/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Dy. C.I.T (It)-Ii Vs. Sew Infrastructure Ltd Hyderabad Secunderabad Pan:Aadcs4061P (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri B Bala Krishna, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate सुनवाई की तारीख/Date Of Hearing: 22/10/2024 घोषणा की तारीख/Pronouncement: 28/10/2024 आदेश/Order
For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri B Bala Krishna, CIT(DR)
Section 154Section 2Section 206ASection 90Section 90(2)Section 9O(2)
2) of the Act.
ix. Section 206AA is substantive provision for enforcing
PAN obligations and not merely a procedural/ machinery provision.
x. The role of the payer/Assessee is limited to deducting tax at source as per the Act on sums chargeable to tax and that the Assessee does not have locus standi to challenge the rate of TDS applicable
