2021 (2) TMI 224

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....Revenue : Shri Sunil Kumar Pandey, DR ORDER PER BENCH : These two assessee's appeals for AYs.2017-18 & 2018-19 are directed against the CIT(A)-8, Hyderabad's order dated 22- 05-2019 passed in appeal Nos.10147 & 10148/CIT(A)- 8/Hyd/2018-19, involving proceedings u/s.200A of the Income Tax Act, 1961 [in short, 'the Act'] 2. The assessee's sole substantive grievance raised in the instant ....

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....d. It is noted that prior to 01.06.2015, there was no enabling provision for raising demand under section 234E in order u/s. 200A. This issue has been recently decided by the Hon'ble ITAT, Hyderabad in the case of M/s. Terra Infra Development Limited v/s. ITO (TDS) Ward 2(3), Hyderabad in ITA Nos.1876 & 1875/Hyd/2017 dated 03.10.2018 and in other judgements relied upon by the appellant, and th....

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....d by the Hon'ble ITAT, Cuttack in the case of TB and ID Hospital VS ITO in ITA Nos.323 to 332/CTK/2018 dated 27.08.2018, wherein it has been held that: "8. We on perusal of all the appeals under consideration find that the issue involved in the appeals i.e ITA Nos.323 to 331/CTK/2018 are covered by the above orders of the Tribunal as the amendment to Section 200(3) of the I.T. Act was....

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....ssessment year 2015- 2016 and allow the appeals i.e ITA Nos.323 to 331/CTK/2018 filed by the assessee. 9. With regard to the appeal filed bY the assessee for Quarter-1 in assessment year 2016-2017 (i.e. ITA No.332/CTK/2018), we considering the amendment to Section 200(3) of the Act and applicability to the present case of the assessee does not fall under the purview of amendment as the fi....