7 results for “TDS”+ Section 142(1)clear
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Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course of assessment proceedings books of accounts were produced by the assessee, which were perused and examined