GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15
Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026
For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C
71 lakhs during the year under consideration from Mr. Purushottam Khandelwal. The seller had not provided his PAN to the assessee. Hence, the assessee should have deducted TDS at the rate of 20% under section 194IA r.w.s. 206AA of the Act in the absence of PAN, whereas, the assessee had deducted TDS at the rate of 1% only. For this
