DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 2(1), BANGALORE vs. M/S. SPECIAL LAND AND ACQUISITION OFFICER (METRO). KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD, BANGALORE
In the result appeal filed by revenue stands allowed for statistical purposes
ITA 8/BANG/2020[2011-12]Status: DisposedITAT Bangalore14 Oct 2021AY 2011-12
Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year: 2011-12 M/S. Special Land & Acquisition Officer (Metro), The Deputy Karnataka Industrial Commissioner Of Areas Development Board, Income-Tax (Tds), 14/3, 2Nd Floor, Circle – 2 (1), Vs. R.P. Bhavan, Nruptunga Bangalore. Road, Bangalore – 560 001. Pan: Aaatk1305J (Appellant) (Respondent) & C.O. No. 05/Bang/2021 (In Ita No. 8/Bang/2020) Assessment Year : 2011-12 M/S. Special Land Acquisition Officer (Metro), The Deputy Karnataka Industrial Commissioner Of Areas Development Board, Income-Tax (Tds), 14/3, 2Nd Floor, R.P. Circle – 2 (1), Bhavan, Vs. Bangalore. Nruptunga Road, Bangalore – 560 001. Pan: Aaatk1305J (Appellant) (Respondent) Assessee By : Shri Ashok Kulkarni, Advocate Shri Muzaffer Hussain, Cit Revenue By : (Dr) Date Of Hearing : 17.09.2021 Date Of Pronouncement : 14.10.2021
For Appellant: Shri Ashok Kulkarni, AdvocateFor Respondent: (DR)
Section 13ASection 194LSection 201(1)Section 29
TDS etc. The Ld.AO noticed from the register that, 196 payees had not furnished their PAN to the assessee at the time of payment.
Ld.AO accordingly called upon assessee, seeking explanation as to why the provisions of section 194 LA should not be invoked.
The Ld. AO was of the view that as per section 206A
