CHINARI ROHINI SUBUDHI,BHUBANESWAR vs. ITO WARD 3(1), BHUBANESWAR
In the result, appeal of the assessee stands partly allowed
ITA 23/CTK/2023[2015-16]Status: DisposedITAT Cuttack18 Jul 2023AY 2015-16
Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2010-2011 2011 Sundeep Sundeep Haridas, Haridas, Prop. Prop. Vs. Dcit, Circle Dcit, Circle-1(1), Sundardas D Unsraj, College Sundardas D Unsraj, College Cuttack Square, Cuttack Square, Cuttack Pan/Gir No. Pan/Gir No.Aadp 5404 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri Saroj Kumar Mahapatra, Cit : Shri Saroj Kumar Mahapatra, Cit Dr
For Appellant: Shri Mohit ShethFor Respondent: Shri Saroj Kumar Mahapatra, CIT
Section 194ASection 40
TDS and non-production of Form 15H & 15G and consequently, application of provisions of section 40(a)(ia) of the Act. It was the submission that the second issue was in respect of donation of Rs.70,000/- which has been disallowed by the Assessing Officer. It was the submission by ld CIT DR that the issue of donation