PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 5, KOLKATA vs. BAJAJ PARIVAHAN PRIVATE LIMITED

In the result, the appeal fails and the same stands dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

TDS were deducted on such claims. Furthermore, the Tribunal noted that these details were furnished to the Assessing Officer after a notice under Section 143(2) was issued to the 3 assessee calling upon the assessee to produce the accounts and documents and furnish a reply in writing. Thus, the Tribunal concluded that the assumption of jurisdiction under Section 263