PAVANI DEVI,,GUNTUR vs. THE CIT(A)-2,, GUNTUR
In the result, the appeal filed by the assessee is allowed
ITA 312/VIZ/2016[2015-2016]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-2016
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Pavani Devi, Vs. Acit, Cpc (Tds), M/S. N. Koteswara & Co., Cas, Ghaziabad. D.No. 23-6-17/2, Patnam Bazar, Guntur. Pan No. Afmpd 2253 F (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.Dr Date Of Hearing : 20/12/2018. Date Of Pronouncement : 01/01/2019. O R D E R Per V. Durga Rao
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E
section 200A(1)(c) is a clarificatory in nature, therefore, it applies even the period prior to 01/06/2015. The coordinate bench of the Visakhapatnam tribunal in the case of Sri Sai Durga Housing
Estates Vs. ACIT, CPC (TDS) in ITA Nos. 2 & 3/VIZ/2018, dated
26/04/2018 wherein by considering the judgments of the Hon'ble
Gujarat & Karnataka High Courts and also