MR.MOHD RAFIQ,GULBARGA vs. INCOME TAX OFFICER WARD-2, GULBARGA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 573/BANG/2017[2010-11]Status: DisposedITAT Bangalore20 Feb 2020AY 2010-11
Bench: Shri N. V. Vasudevan & Shri A. K. Garodiaassessment Year : 2010-11 Mr. Mohd. Rafiq, Income Tax Officer, Pro: Karnataka Transport Co. Ward - 2 & Acc Contractor, Near Irani Vs. Gulbarga. Building, Accc Main Road, At/Post Wadi, Tq. Chittapur, Dist. Gulbarga – 585 225. Pan : Adspr 0153 Q Appellant Respondent Assessee By : Shri. Pranav Krishna, Advocate Revenue By : Shri. Manjeet Singh, Addl. Cit (Dr)(Itat), Bengaluru Date Of Hearing : 10.02.2020 Date Of Pronouncement : 20.02.2020 O R D E R
For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Shri. Manjeet Singh, Addl. CIT (DR)(ITAT), Bengaluru
Section 139Section 194CSection 194C(6)Section 201(1)Section 40Section 40a
TDS. He submitted that in the interest of justice, the matter be restored back to the file of AO and if it is done, the assessee will obtain and furnish the required certificates from the payees. He also submitted that this proviso is held to be retrospective by several judicial pronouncements. Learned DR of the Revenue supported the order
