3 results for “TDS”+ Section 254clear
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In the result, appeal filed by the assessee in ITA No
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
254 dated 21.12.2020, seeking waiver of late fee raised u/s 234E. But the Ld.ITO (TDS), Ward-1, Visakhapatnam vide letter dated 30.12.2020 rejected the petition filed by the assessee u/s 154, stating that there is no scope for waiver off of late fee u/s 234E. Therefore, the assessee filed an appeal before the Ld.CIT(A) against the letter issued