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TMI Blog2015 (8) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... yment 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. - ITA Nos.1360 to 1362/Del/2014, 1351 to 1353/Del/2014, 1354/Del/2014, 1355/Del/2014, 1357 & 1358/Del/2014, 1363 to 1374/Del/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... <![endif]--> 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 the Respondent :Shri Ramesh Chandra, CIT, DR ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant 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 of the first appellate authority to pass the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 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 appeals filed by the Revenue are dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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