9911796707
TMI Blog2015 (8) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction of the 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) of the Income-tax Act, 1961 (hereinafter also called the Act ) towards failure of the assessee to deduct tax at source from the interest paid by it to New Okhla Industrial Development Authority (NOIDA). 3. We have heard the ld. DR and perused the relevant ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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