STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD
In the result, appeal of the assessee is allowed
ITA 337/RJT/2017[2015-16]Status: DisposedITAT Rajkot28 Nov 2018AY 2015-16
Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:
For Appellant: Written SubmissionsFor Respondent: Shri Praveen Verma – Sr.DR
Section 156Section 200Section 206CSection 234ESection 3
TDS statement was filed on 19th
February 2014, such a levy could only have been made at best within
31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234
