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56 results for “TDS”+ Section 272Aclear

Sorted by relevance

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Key Topics

Section 234E306Section 200A226TDS55Condonation of Delay36Section 1549Section 28Penalty6Section 2465Rectification u/s 1545Section 271B

MARTURI SRINIVASA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 124/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Marturi Srinivasa Rao Vs. Income Tax Officer D.No.1-75, 2Nd Line Ward-1(1) Rajeev Nagar Colony Guntur Atchampet Post, Guntur [Pan : Bvnpm4138E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(2)Section 143(3)Section 271BSection 44A

272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

Showing 1–20 of 56 · Page 1 of 3

4
Section 2503
Section 44A2

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 80/VIZ/2023[2015-16 (Q3-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 75/VIZ/2023[2014-15 (Q2-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 82/VIZ/2023[2016-17 (Q1-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 81/VIZ/2023[2015-16 (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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 84/VIZ/2023[2016-17 (Q3-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 77/VIZ/2023[2014-15 (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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 85/VIZ/2023[2016-17 (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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 86/VIZ/2023[2017-18 (Q1-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 87/VIZ/2023[2017-18 (Q2-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 88/VIZ/2023[2017-18 (Q3-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 76/VIZ/2023[2014-15 (Q3-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 78/VIZ/2023[2015-16 (Q1-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 83/VIZ/2023[2016-17 (Q2-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 74/VIZ/2023[2014-15 (Q1-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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 79/VIZ/2023[2015-16 (Q2-24Q)]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

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 50/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (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 : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 47/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (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 : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 56/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (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 : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned