S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY
In the result, eight appeals filed by the assessee are dismissed
ITA 89/VIZ/2023[2017-18 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E
6. I have heard both the sides, perused the material available
on record as well as the orders of the Ld. Revenue Authorities.
The main question that arises in this appeal is whether TDS
returns pertaining to the period prior to 01/06/2015, if filed
after 01/06/2015 and processed after 01/06/2015 whether they
attract the amended provisions of Finance