STATE BANK OF HYDERABAD ( PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA
In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations
ITA 383/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2015-16
Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order
For Appellant: Smt. Venkata SuseelaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 192Section 194ASection 201Section 201(1)
TDS) by the assessee-bank for the subject year i.e., AY 2014-15 as compared to that of the preceding years.
4. During the course of the proceedings, the survey team came across certain discrepancies regarding the compliance by the assessee-bank of the provisions regulating the deduction of tax at source under Section 192