M/S BNK INVESTMENTS,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

In the result, appeal of the assessee is allowed

condoned. Said order was pronounced in the presence of parties in the Open Court. The parties were, accordingly, directed to argue the appeal on merits. 6. Briefly stated, on information available with the office of JCIT (TDS) Chandigarh, it was noticed that the person responsible (hereinafter referred to as PR) had failed to file quarterly returns in time relating

RAJESH BANSAL,CHANDIGARH vs. ADDL. CIT (TDS), CHANDIGARH

In the result, the appeal of the assessee stands allowed