DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD
In the result, all the appeals of the assessee are allowed
ITA 180/ALLD/2018[2010-11]Status: DisposedITAT Allahabad02 Dec 2020AY 2010-11
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
