EXECUTIVE ENGINEER CONSTRUCTION DIVISION NO.2 ,BHOPAL vs. DCIT (TDS) , BHOPAL
Appeal is allowed for statistical purpose
ITA 348/IND/2023[2014-15]Status: DisposedITAT Indore29 Mar 2024AY 2014-15
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Executive Engineer, Dy. Cit (Tds), Construction, Bhopal Division No.2, बनाम/ E-5, Arera Colony, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Bplo 00510 G Assessee By Shri Manoj Fadnis, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.02.2024 Date Of Pronouncement 29.02.2024
Section 12ASection 139Section 194JSection 201Section 201(1)
section 194J of the Income- tax Act, 1961. 2. That on the facts and circumstances of the case and in law the Ld. AO erred in deeming the assessee as assessee in default u/s 201(1) of the Income-tax Act, 1961, as the payee society i.e. EPCO has correctly included the stated receipts in its income and filed valid
