THE ITO (TDS), RAJAHMUNDRY vs. M/S. OM SAI RAM, ENTERPRISES,, MANDAPETA
In the result, appeal of the revenue and cross objections of the assessee are dismissed
ITA 152/VIZ/2016[2014-2015]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2014-2015
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) Income Tax Officer (Tds) Vs. M/S Om Sai Ram Enterprises Tds Ward-1 Ravulapalem Rajahmundry [Pan : Aaao2649G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.70/Viz/2018 Arising Out Of I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) M/S Om Sai Ram Enterprises Vs. Income Tax Officer (Tds) Ravulapalem Tds Ward-1 Rajahmundry [Pan : Aaao2649G] रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 31.01.2019 20.03.2019 घोर्णध की तधरीख/Date Of Pronouncement :
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194CSection 194C(1)Section 201(1)Section 271C
section 271C of the Act.
The Ld.AR also relied on the decision of Hon’ble Supreme Court in the case of CIT-XVIII, Delhi Vs. Bank of Nova Scotia and argued that on similar facts, the appeal of the revenue was dismissed by the ITAT Delhi and held that having paid the tax u/s 201(1) and the compensatory interest