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2015 (8) TMI 1375 - AT - Income TaxJurisdiction of CIT(A) Noida to pass the order and deletion of demand created by the Addl.CIT(TDS) Ghaziabad u/s 201(1) and 201(1A)- failure of the assessee to deduct tax at source from the interest paid by it to New Okhla Industrial Development Authority (NOIDA). Held that:- In Addl. CIT(TDS) Ghaziabad vs. Canara Bank, Noida [2015 (8) TMI 415 - ITAT DELHI ] held that between the period 5.6.2014 to 15.11.2014, the jurisdiction of the first appellate authority to pass the orders against the orders of the Addl.CIT (TDS), Ghaziabad rested with the CIT(A), Ghaziabad and for the periods prior to 5.6.2014 and after 15.11.2014, it vested in CIT(A), Noida. It has, therefore, been held that only the CIT(A), Noida had rightful jurisdiction over the appeal emanating from the order passed by the Addl. CIT(TDS), Ghaziabad. On merits, it has been held that the payment of interest by the banks to NOIDA does not require any tax withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the order passed by the Addl CIT(TDS) u/s 201(1) and 201(1A) read with section 194A has been set aside. - Decided in favour of assessee
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