18 results for “TDS”+ Section 143(3)clear
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Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023
143(3) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) was set aside by the ld. Commissioner of Income Tax (CIT) vide order dated 18.03.2013 on account of alleged omission on the part of the Assessing Officer to examine the issue of payments made in violation of provisions of Section 40A(3) of the Act. In the consequential