Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
5 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS perused the facts of the case and these grounds relating to the legality of the order passed is bad in law are decided as under- (i) The assessee has challenged the validity of the order passed under section 201(1)/201