ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, SHIVAMOGGA vs. SMT. JAYALAKSHMI K T, SHIVAMOGGA
In the result, the Revenue’s appeal is dismissed
ITA 1298/BANG/2019[2012-13]Status: DisposedITAT Bangalore24 Feb 2020AY 2012-13
Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleassistant Commissioner Of Income Tax, Circle 1, Shivamogga. ….Appellant Pan Vs. Smt. Jayalakshmi K T, Sri Krishna Transport, Savarkar Nagar, Shivamogga. ……Respondent.
For Appellant: Shri Rakesh, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 143(2)Section 143(3)Section 194CSection 194C(6)Section 40
TDS agggerating to Rs.2,00,54,750/- and Assessed total income of Rs.2,09,70,380/- and passed the order under Section 143(3) and 250 of the Act. Aggrieved by the order, the assessee has filed an appeal with the CIT(Appeals). Whereas the CIT(Appeals) considered the grounds of appeal, findings of the Assessing Officer and submissions made
