BIKASH AGARWALLA,BHUBANESWAR vs. ITO, WARD-2(3), BHUBANESWAR
In the result, appeal filed by the assessee is dismissed
ITA 349/CTK/2017[2014-15]Status: DisposedITAT Cuttack16 Apr 2018AY 2014-15
Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2014-2015
For Appellant: Shri Niranjan Mishra, ARFor Respondent: Shri A. Tigga, DR
Section 234ASection 234BSection 234DSection 50C
234A amounting to Rs.25,824/- and u/s 234B for Rs.74,244/- and u/s 234D for Rs.2,122 is illegal, arbitrary and not sustainable in the eyes of law and hence liable to be recomputed.”
3. Ground No.1 of appeal is general in nature and hence, requires no
separate adjudication.
4. With regard to Ground No.2 & 3 of appeal, the facts