PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT TDS CPC , GHAZIABAD

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

192 (SC). 9. I take note that the facts of the aforesaid case and the facts before me are similar. Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. This view is also supported by the decision of Hon'ble Karnataka High

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT TDS CPC , GHAZIABAD

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

192 (SC). 9. I take note that the facts of the aforesaid case and the facts before me are similar. Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. This view is also supported by the decision of Hon'ble Karnataka High

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT CPC TDS , GHAZIABAD

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

192 (SC). 9. I take note that the facts of the aforesaid case and the facts before me are similar. Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. This view is also supported by the decision of Hon'ble Karnataka High

PRAMOD KUMAR MANPURIA,RANCHI vs. DCIT CPC TDS , GHAZIABAD

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

192 (SC). 9. I take note that the facts of the aforesaid case and the facts before me are similar. Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. This view is also supported by the decision of Hon'ble Karnataka High

PRAMOD KUMAR MANPURIA,RANCHI vs. DCIT CPC(TDS), GHAZIABAD

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

192 (SC). 9. I take note that the facts of the aforesaid case and the facts before me are similar. Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. This view is also supported by the decision of Hon'ble Karnataka High

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

RISHIRAJ HOMES PRIVATE LIMITED,JAMSHEDPUR vs. ITO(TDS), JAMSHEDPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.104, 206 & 207/Ran/2019 (नििाारण वषा / Assessment Year :2013-14, 2014-15 & 2015-16) Rishiraj Homes Private Limited Vs. Ito(Tds), Jamshedpur Contractors Area, Bistupur, Jamshedpur, C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaccr 7328 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R These Three Appeals Have Been Filed By The Assessee Against The Separate Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, All Dated 05.11.2018 For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. The Sole Issue Involved In All The Thee Appeals Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013, 2013-2014 & 2014-2015 Relating To Assessment Year 2013-2014, 2014-2015 & 2015-2016, Respectively. Thereafter A Demand Was Raised In All The Three Appeals Under 2

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

INDICO MOTORS PRIVATE LIMITED,JAMSHEDPUR vs. ITO(TDS), JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.324/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014) (Financial Year 2012-2013) Indico Motors Pvt. Ltd. Vs. Ito(Tds), Jamshedpur M-25(P) & 26(P) Ivth Phase, Adityapur Industrial Area, Chamaria, Jamshedpur C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabci 4002 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, Dated 30.07.2018 For The Assessment Year 2013-2014. 2. The Sole Issue Involved In This Appeal Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013 Relating To Assessment Year 2013-2014. Thereafter A Demand Was Raised In The Appeal Under Consideration On Account Of Late Filing Fee U/S.234E Of The Act. Thereafter

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

SRI SITA RAM RAI,DHANBAD vs. ITO, DHANBAD

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

SRI SITA RAM RAI,DHANBAD vs. ITO TDS WARD, DHANBAD

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 200A of ITA No.21-24/R/17, 250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 5 the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments