SH.RAMESH KUMAR MAHAJAN,JAMMU vs. INCOME TAX OFFICER (TDS), SRINAGAR
In the result, the appeal bearing ITA No
ITA 147/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Oct 2022AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 206CSection 250
delay of 02 days is condoned.
3. The assessee has taken the following grounds which are reproduced as
below:
“1) That the Ld. CIT (Appeals) is not justified in treating the Assessee as Assessee in default for non-collection of tax at source on sale of scrap.
2) That on the facts & circumstances of the case, the Ld. CIT
(Appeals
