DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JCIT(TDS), ALLAHABAD
In the result, all the appeals of the assessee are allowed
ITA 178/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Dec 2020AY 2008-09
Bench: Shri.Vijay Pal Rao
For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)
Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law.
7. Because, there is no justification for raising of the demand of Rs.
2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto.
8. Because, the assessing