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1 result for “TDS”+ Section 149clear

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Key Topics

Section 1546Section 1994Section 143(1)2

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

ITAT/431/2016HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent

Section 143(1)Section 154Section 199Section 203Section 260A

TDS from the tax payable by her for the assessment year 2005-06. The appellate authority by order dated 18th November, 2013 dismissed the application on the ground that the plea raised by the assessee was beyond the scope of Section 154 of the Act. The assessee filed appeal against the said order before the learned Tribunal. The learned Tribunal