BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-1, NAGPUR
In the result, the appeal is partly allowed for statistical purposes
ITA 277/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013
Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2012-13 Bank Of India, Dcit (Tds), Hingna Branch, Nagpur Zonal Office, Vs. Circle-1, 3Rd Floor, Csd Dept., Kingsways, Nagpur Nagpur – 440 001, Maharashtra Pan : Aaacb0472C Appellant Respondent
For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 200Section 201Section 201(1)Section 201(3)Section 201(3)(i)Section 250
Delay in filing the appeal before the ld. CIT(A) is condoned.
ii. The order u/s 201(1)/(1A) is not time barred.
iii. The question whether the assessee is in default in terms of section
201(1) needs to be determined in the light of Explanation to
section 191. Howbeit, the cases covered u/s 197A(1A) [i.e. the
eligible
