SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR
ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
TDS)
[2016] 70 taxmann.com 45 (Guj.), SCA No. 17944 of 2015, dated 31.03.2016
(placed at page 278 of the paper book), wherein the Hon’ble Court reproduced the relevant CBDT Circular and explained the legislative purpose in the following terms:
11. It has been vehemently contended on behalf of the first respondent that the above decision has been rendered prior