SRINIVAS RUDRAPPA,BANGALORE vs. INCOME TAX OFFICER, TDS, WARD-3(1), BANGALORE
In the result, both the appeals filed by the assessee stands allowed
ITA 702/BANG/2022[2013-14]Status: DisposedITAT Bangalore02 Dec 2022AY 2013-14
Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu
For Appellant: Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini
Section 133ASection 194HSection 201Section 201(1)
194H of the Income Tax Act, 1961 does not arise. The order passed by Commissioner of Income Tax (Appeals), National faceless Appeal Centre,
Delhi u/s 250 of the Income Tax Act, 1961 and the Assessing Officer u/s 201(1) and 201(1A) of the Income Tax Act, 1961 is against the fact and law. Hence, this Honourable Bench is requested