GLOBAL FABRICS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD
In the result, appeal of the Revenue is dismissed
ITA 2959/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad02 May 2018AY 2012-13
Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13
For Appellant: Shri Bhadresh Gandhakwala, A.RFor Respondent: Shri Saurabh Singh, Sr. D.R
Section 143(3)Section 194CSection 40
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4. Aggrieved, assessee preferred appeal before the CIT(A) and submitted that the assessee had filed prescribed Form No.26Q with the prescribed authority as contemplated under Rule 31A of the Income Tax Rules 1962 read with Section 194C of the Income Tax Act 1961. It was contended that in view of the fact that the prescribed information