CHIEF OFFIER,DAVANGERE vs. INCOME TAX OFFICER, TDS WARD, DAVANGERE

In the result, the appeals by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 194C and the amount considered by the AO is the year ending figure. We also note that the assessee has filed appeal before CIT(Appeals) much after the due date and the CIT(A) has not condoned the delay stating that there is no reasonable cause set out by the assessee. 8. In case of People Education & Economic Development