DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR
In the result, the appeal of the assessee is partly allowed
ITA 330/CTK/2017[2011-12]Status: DisposedITAT Cuttack31 Jul 2019AY 2011-12
Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 40
Section 201(1A) of the Act on account of payments made to the two parties of Rs.47,94,340/- without deducting the TDS as well on balance payments on which no TDS had been made.
14. We further find from the submissions of the assessee that he could not furnish certificate in respect of balance additions confirmed
