SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

TDS, Ghaziabad, UP) without issuing a notice u/s. 154(3) and/or without giving an opportunity to the Appellant of being heard. In the light of the above circumstances, the Ld. CIT(A) ought to have quashed the order u's. 154 as illegal and void-ab-initio 2. The Ld CTT(A) has not taken into cognizance the fact that