ARUNACHALAM SOYAMBUNADAR,TRIVANDRUM vs. ITO (TDS), TRIVANDRUM
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 964/COCH/2022[2019-20]Status: DisposedITAT Cochin30 May 2024AY 2019-20
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalarunachalam Soyambunadar Income Tax Officer (Tds) Tc 41/562, Sindhu Nivas 3Rd Floor, Aayakar Bhavan Sgnra 110-11, Kurithathy Vs. Kowdiar, Trivandrum 694003 Mancaud, Trivanderum 695009 [Pan: Clkps2333F] (Appellant) (Respondent)
For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 133ASection 206C
section 206C of the Income Tax Act, 1961
("the Act") for F.Y. 2018-19 (Assessment Year (AY) 2019-20) dated 28/2/2020. 2.1
The brief facts of the case leading to the instant appeal are that the assessee, a dealer in scrap, undertaking business under the trade name ‘Anish Traders’, was subject to survey u/s. 133A