HARI RAM PATEL ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA

ITA 1960/BANG/2025Status: DisposedITAT Bangalore08 July 2026AY 2017-186 pages

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Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Priyesh B Jain, CA
For Respondent: Shri N Balusamy, JCIT (DR)
Hearing: 30.06.2026Pronounced: 08.07.2026

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order of the Ld. CIT(A) issued under section 250 of the Act on 07.04.2025 for the asst. year – 2017-18. 2. In the appeal memo, the assessee has raised six grounds, along with sub-grounds, which we are not inclined to reproduce here for the sake of brevity and convenience. The grounds are interconnected and relate to the addition made under section 40(a)(ia) of the Act due to non- deduction of TDS. Page 2 of 6

3.

The brief facts of the case are as follows. The assessee, an individual, is engaged in wholesale trading of various types of loose tea powder under the trade name

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