SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 785/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15
Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm
For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 194CSection 194C(3)Section 201Section 28Section 30Section 40
6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in such form and within such time as may be prescribed.
Explanation.—For the purposes of this section,—
(i)“specified person” shall mean,—
(a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established