State Government is a person for the purposes of collecting TCS

ITAT NAGPUR BENCH ‘E’ Collector Versus Income-tax Officer (TDS), Ward-2(2), Amravati Income Tax Appeal Nos. 36 to 38 (Nag.) of 2011 [ASSESSMENT YEARS 2005-06 TO 2007-08] Date of Pronouncement -30.01.2013 ORDER Rajendra, Accountant Member The appellant has filed these appeals against the order dt. 16-12-2010 of the CIT(A)-II, Nagpur raising following common grounds of appeal for all the three Assessment Years (AYs): (1) Learned C.I.T.(A) in holding that the Collector Amravati is a “Person” and consequently erred in holding that the provisions of secti...