SHAKUNTALA KUSHWAHA,ALLAHABAD vs. INCOME TAX OFFICER 2(3), ALLAHABAD
In the result, for statistical purposes, the appeal is treated as allowed
ITA 130/ALLD/2019[2009-10]Status: DisposedITAT Allahabad13 Feb 2020AY 2009-10
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Shakuntala Kushwaha V. Income Tax Officer 2(3) 105/54, Kareli Allahabad Allahabad Tan/Pan:Aodpk2329D (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020
For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 143(3)Section 194CSection 263Section 40
disallowance in the hands of the assessee does not arise. The ld. Counsel for the assessee, placing reliance on the judgment of the Hon'ble Apex Court in the case of ‘Hindustan
Coca Cola Beverage P. Ltd. vs. CIT’, 293 ITR 226, submitted that once the transporters have deposited the tax in accordance with the provisions
