2015 (8) TMI 1375

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.... of the CIT(A) passed on 02.12.2013 for the A.Y. 2009-10. 2. Two issues have been raised by the Revenue in this appeal, viz., 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 inter....

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....r 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)(ii....