THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA
ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
Section 201(1)
206M, wherein it is specifically states that, where the PAN submitted to the deductor is invalid or does not belong to the deductee, it shall be deemed that deductee has not submitted PAN and the provision of sub section (1) shall apply.
6. For these and other grounds that may be urged at the time of hearing, it is requested
