Fateh Raj Singhvi & Ors. v. UOI

M/S. Ajvin Infotech Pvt. Ltd., Delhi vs. DCIT (CPC- TDS), Ghaziabad

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya

…and should be deleted.” 6. We have given thoughtful consideration to the orders of the authorities below. We find force in the written contentions of the ld. counsel for the assessee. The Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors 289 CTR 602 had the occasion to consider similar issue and made the following observations while adjudicating the matter: “14. We may now deal with the contentions raised by the learned counsel for the appellants. The first contention for assailing the legality and validity of the intimation under Section 200A was that, the provision of Section 200A(l)(c),…