RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT
ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those
decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS