FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.
ITA 102/LKW/2023[2012-13]Status: DisposedITAT Lucknow25 Jun 2024AY 2012-13
Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant
For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)
272A(2) of the Act.
10. In adjudicating the issue before us, we accept the case of reasonable cause as relevant to section 273B of the Act put up by the assessee in the respective cases in the appeals before us, which admittedly relate to assessment year 2011-12 to 2012-13. Where there was requirement of e-TDS furnishing
