PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS
Accordingly, the appeal fails and is dismissed
ITAT/18/2022HC Calcutta14 Jul 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK
Section 133(6)Section 142(2)Section 143Section 143(3)Section 260ASection 68
TDS which
has been deducted by the assessee has not been disputed by the
department which will go to indicate their statutory compliance.
Further, reliance was placed on the decision in Nipun Builders and
Developers by the Assessing Officer was unsustainable as it is an
admitted fact that the notices under Section 133(6) were duly served on
the companies
