M H SUDHARSHAN REDDY ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE
In the result, appeal of the assessee is allowed
ITA 1169/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Aug 2020AY 2008-09
Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleshri M H Sudharshan Reddy, 20, 1St H Cross, 8Th Main, S S Layout, Shardha Colony, Basaveshwaranagar, Bangalore-560 079 ….Appellant. Pan Alips 3131M Vs. Dy. Commissioner Of Income Tax, Circle 6(2)(1), Bangalore. ……Respondent. Assessee By: Shri R. Chandrashekar, Advocate. Revenue By: Shri Priyadarshi Misra, Jcit (D.R.)
For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Priyadarshi Misra, JCIT (D.R.)
Section 143(2)Section 143(3)Section 147Section 194CSection 194H
140/- and passed the order under Section 143(3) of the Act dt.13.12.2010.Subsequently,the Assessing Officer has reopened the assessment by issue of notice/sec148 of the Act and reasons recorded letter dt.27.11.2014.In the reassessment proceedings, the Assessing Officer observed that the assessee has debited commission charges, land development cost and hire charges without deduction of tax and the payments exceeds
