Shri Shri Kailash Chand Agrawal, Korba(Cg) vs. The Dy. Commissioner of Income Tax, Korba(Cg)
Appeal of the assessee is partly allowed in aforesaid terms, with no order as to cost
ITA 275/BIL/2016[2010-11]Status: DisposedITAT Raipur01 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 275/Rpr/2016 धििाारण वर्ा / Assessment Year : 2010-2011 Shri Kailas Chand Agrawal 53, Shri Balaji Bhawan, T.P Nagar Korba (C.G.) Pan : Acqpa 4988 B .......अपीलार्थी / Appellant बिाम / V/S. Dy Commissioner Of Income Tax, Income Tax Office, Mahanandi Complex, .……प्रत्यर्थी / Respondent Korba (C.G) Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 09/02/2022 घोषणा की तारीख / Date Of Pronouncement : 01/04/2022 आदेश / Order Per Jamlappa D. Battull, Am; The Present Appeal Is Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 07/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 18/03/2013 Passed By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”] For Assessment Year [For Short “Ay”] 2010-2011. Itat-Raipur Page 1 Of 10
For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(3)Section 194ASection 201(1)Section 250Section 40Section 44A
…erson has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee. 6.6. In the aforesaid position of statute and the law laid down by the Hon’ble Delhi High Court in CIT Vs Ansel Landmark Township reported at 377 ITR 635 and Hon’ble Apex Court in judgment in M/s Hindustan Coca Cola Beverages Pvt Ltd Vs CIT reported at 293 ITR 22 and in the context of circular number e Circular No. 275/201/95-IT(B) dt 29/1/1997 issued by the Central Board of Direct Taxes [for shot “CBDT”], the Hon’ble Lordships have observed that, once it is proved on record that, the payee has ac…
