ITO (TDS), WARD-2(3),, NAGPUR vs. ACC LTD.,, CHANDRAPUR
In the result, the appeal filed by the Revenue in ITA
ITA 76/NAG/2017[2014-115]Status: DisposedITAT Nagpur31 Jul 2023AY 2014-115
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.
For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap
Section 133ASection 194CSection 201(1)
TDS
Officer misconstrued the provisions of sub-section (6) of section 194C, which is not the requirements of law that the assessee should carriages. However, the ld. CIT(A) merely made a reference to the submissions of the assessee that it had complied with the provisions of sub-section (6) of section 194C of the Act read with Rule
