SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD
In the result, the appeal of the assessee is allowed
ITA 494/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14
Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E
TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section