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
206C(1)
of the Act 61, has also been deducted @ ONE percentage , by the respective sellers on
such sales duly reflected in form 26AS against the said individual PAN.
9. In the instant case neither any return of income has been filed by the assessee in
normal course u/s 139(1) for the year under appeal nor any return filed
