M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI
In the result, all the four appeals of the assessee are allowed
ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17
Bench: Shri Sanjay Garg & Shri Girish Agrawal
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)
TDS-1, Guwahati [AO] was not justified in treating the appellant as assessee in default in respect of Rs. 3,82,104/- without bringing on record any material to show that any part of the related amount of Rs. 38,21,040/- paid by the appellant as Rent was 'income' chargeable to tax under section
