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)
2 categories, viz., total payments during each years, where total receipts were less than Rs. 5,00,000 and more than Rs.
5,00,000. The AR during the hearing pointed out that in as much as the receipts
5
I.T.A. No.511&512/Viz/2013 & CO No.132&133/Viz/2013 A.Y.2011-12 & 2012-13
The Executive Engineer, Podili
per year are less than
