THE ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. DARSHAN KUMAR MAHAJAN, PATHANKOT
In the result, the Revenue’s appeal is partly allowed and partly allowed for statistical purposes
ITA 566/ASR/2016[2013-14]Status: DisposedITAT Amritsar18 Apr 2018AY 2013-14
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 566(Asr)/2016 Assessment Year: 2013-14 Pan: Adjpm7623B
For Appellant: Sh. A. N. Mishra (D. R.)For Respondent: Sh. J. S. Bhasin (Adv.)
Section 143(3)Section 28Section 40A(3)
b) Where the payment is made to the Government and, under the Rules framed by it, such payment is required to be made in legal tender;’
Further, the AO’s stand that the payment, even if staggered over the time taken to effect delivery, could not exceed three days, on which (third day) therefore the entire balance freight stands paid