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