CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD
In the result, appeal of the assessee allowed for statistical purposes in above terms
ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021
For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 37
271C, and, section 40(a)(ia) does not add to the same. The provisions of Section 40(a)(ia), as they existed prior to insertion of second proviso thereto, went much beyond the obvious intentions of the lawmakers and created undue hardships even in cases in which the assessees tax withholding lapses did not result in any loss
