2015 (8) TMI 1259

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..... , 1354/Del/2014, 1355/Del/2014, 1357 & 1358/Del/2014, 1363 to 1374/Del/2014, 1375 & 1376/Del/2014, 1387 & 1388/Del/2014, 1377 to & 1386/Del/2014, 3197 to 3199/Del/2014, 3600 to 3606/Del/2014 - -
Income Tax
Normal 0 false false false EN-IN X-NONE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM For the Appellant : Shri Ajay Wadhwa, Advocate, Ms Raj Rani Lakra & Ms Reema Malik, CAs For th .....

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..... appeals by the Revenue and vice versa. It is relevant to mention that simultaneous with the present batch of appeals, we also heard an appeal by the Revenue in ITA No.1359/Del/2014 named as Addl. CIT(TDS) Ghaziabad vs. Canara Bank, Noida, for which we have passed a separate detailed order today itself. In that case, it has been held that between the period 5.6.2014 to 15.11.2014, the jurisdiction .....

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..... se of ITA No.1359/Del/2014. Following the view taken in that appeal, we eventually hold that the assessee bank cannot be treated as assessee in default u/s 201(1) and 201(1A) of the Act. Further, in the appeals in which the question of jurisdiction is involved, it is held that the orders have been passed by the correct CIT(A) having jurisdiction over the concerned assesses. 4. In the result, the .....

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