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Section 69A6 Section 206C4

SUBHAN KHADER HUSSAIN,COIMBATORE vs. ACIT, COIMBATORE

In the result, the appeal filed by the assessee is partly- allowed

ITA 1385/CHNY/2017[2013-14]Status: DisposedITAT Chennai20 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 143(3)Section 198Section 206C

206C, the appellant should not be denied the credit for tax collected at source in his name and be charged to tax on an income on an estimated basis, only to deny the claim made for refund, while such income did not even arise or accrue to him, in the facts and the circumstances of the case

SREE BALAJI BULLIONS,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed