MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY
In the result, four appeals filed by the assessee are
ITA 190/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (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 : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E
condoned to advance substantial justice on the ground that the
issues involved on merits regarding levy of late filing fee U/s.
234E of the Act is now covered in favour of the assessee by
various decisions as per which there is no provisions under the
Act to levy late filing fee before insertion of section 200A by
Finance
