73 results for “TDS”+ Section 249(4)clear
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In the result, the appeals of the assessee are allowed
Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)
4. Aggrieved by the aforesaid action of the CPC, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to confirm the action of the CPC. Aggrieved, assessee is before us. 5. At the outset, the Ld. AR of the assessee, drew our attention to the fact that the issue of levy of late ‘fee’ before