DAKSHIN BIHAR GRAMIN BANK,DHARAMSHALA ROAD BRANCH vs. ACIT, CPC, TDS, GHAZIABAD
In the result, the all the appeals of the assessee stand dismissed
ITA 134/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14
Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent
234E of the Act while processing TDS return u/s 200A of the Act. It was only on 01.06.2015 that the statute was amended and clause (c) was inserted to section