F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal of the assessee is disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 201 prescribes that the payee should have furnished return of income u/s.139(1), should have taken into account such sum for computing income, should have paid the tax due on income and the person furnishes a certificate to this effect from an accountant. 5.2 Since, the appellant assessee has not furnished any certificate of TDS deduction, it is held

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

In the result, the appeal of the revenue bearing ITA No