PREMILABEN HASMUKHBHAI PATEL,UNJHA vs. THE DCIT, CPC, BENGALURU PRESENT JURISDICTION THE ITO, WARD-1, PATAN
In the result, the appeal of the assessee is allowed
ITA 237/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23
Bench: Dr. Brr Kumarasstt.Year : 2022-23 Premilaben Hasmukhbhai Patel Dcit, Cpc Prp. Pramukh Enterprise Vs Bangalore At Present: 21, Ambica Society Ito, Ward-1, Patan. Opp: Umiya Mata Mandir Unjha 384 170 Pan : Cpdpp 4066 F (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश
For Respondent: Shri Ravindra, SR.DR
Section 139(9)Section 143(1)Section 194QSection 199(1)Section 250Section 292B
section 292B providing that for any mistake, the return cannot be held to be invalid.
3. He has erred in law and on facts in upholding grant of TDS
