SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH
In the result, the appeal of the assessee is allowed
ITA 237/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh25 Nov 2022AY 2012-13
Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh.Tarandeep Singh , Advocate and Sh. A.S.Aneja, AdvocateFor Respondent: Smt. PriyankaDhar, Sr. DR
Section 194CSection 201Section 201(1)
TDS) has rightly held as the appellant in assessee in default under the provision of section 201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.”
7. It was submitted that in the context of ground Nos. 1
and ground
No.
3.2
taken in assessee’s appeal, the
provisions of section194C
