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Section 234E84 Section 143(3)52 Section 200A48 Section 80I36 TDS25 Disallowance15 Section 201(1)14 Section 153A14 Addition to Income14 Section 143(2)

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR

Section 200(3)Section 200ASection 234E

TDS statements. But, M section 234E was inserted with effect from 1-7-2012 simultaneously, a second proviso was added under section 2 (2) with effect from 1- 7-2012.[Para 17] • The aforesaid shows that in the clause (k) if the said failure relates to a statement referred to in sub-section (3 section 200

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Showing 1–20 of 51 · Page 1 of 3

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,

AVNC HIGH SCHOOL,,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

AVNC HIGH SCHOOL, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

SLC PROJECTS PVT.LTD.,,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DCIT,, VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE MILLS PVT LTD,, SRIKAKULAM

ACIT, CIRCLE-4(1), , VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD,, RAJAM

SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD.,,RAJAM vs. THE ITO,, SRIKAKULAM