THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,
In the result, appeal of the revenue is dismissed
ITA 511/VIZ/2013[2011-12]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2011-12
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीऱ सं./I.T.A.No.511/Viz/2013 & 512/Viz/2013 (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Income Tax Officer (Tds) Vs. Executive Engineer Ward-3(3) Rural Water Supply Project Guntur Viswanadhapuram Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2013 (Arising Out Of Ita No.511 & 512/Viz/2013) (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Executive Engineer Vs. Income Tax Officer (Tds) Rural Water Supply Project Ward-3(3) Viswanadhapuram Guntur Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT, DR
Section 133ASection 194CSection 201Section 201(1)
D E R
Per Shri Balakrishnan S, Accountant Member
These appeals are filed by the revenue against the order of
Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal
No.442, 443, 445 & 444/CIT(A)/ VJA/12-13 dated 29.04.2013 u/s
201/201(1A) of the Income Tax Act, 1961 (in short ‘Act’) for the
Assessment Year