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Section 271C12 Section 2068 Section 133A4 Section 206C4 Penalty4 TDS4 Addition to Income4 Survey u/s 133A4

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 903/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh06 Dec 2022AY 2007-08

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR

Section 133ASection 206Section 206CSection 271C

TDS), Palampur (supra), we uphold the application of section 206C(6A) of the Act for the impugned financial year in view of the applicability of section 206C(IC) of the ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 24 Act for the impugned years being not disputed. Ground No.3 raised by the assessee is thus

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA