RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR
In the result, the appeal of the assessee is partly allowed as indicated above
ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68
6
I.T.A. No. 641/Asr/2024
Assessment Year: 2017-18
8. In the instant case it is also evident that goods has been purchased ( from various
bonded ware houses) against the PAN of the individual partner and TCS u/s 206C(1)
of the Act 61, has also been deducted @ ONE percentage , by the respective sellers on
such sales duly reflected in form
