DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG
In the result the appeal of the Revenue is allowed and the Cross
ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40
TDS on account of certificates u/s 10(26) of the Act and also carry out certain other verifications, which is tantamount to setting aside the order to the Ld. AO for verification and necessary action, which power is not available to the Ld. CIT(A) now and therefore, the Ld. CIT(A) exceeded his jurisdiction. The relevant extract from
