MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would be plainly defeated if the command to do the thing in a particular manner did not imply a prohibition to do it in any other." II.CIT vs. SMT. PHOOLMATI DEVI(1983) 144 ITR 09S4 (ALLD) EXTRACT

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed