3 results for “disallowance”+ Section 46Aclear
Sorted by relevance
In the result, the appeal of the assessee is allowed
Bench: Shri Kul Bharatassessment Year: 2012-13 Rajsila Stone Crusher V. Income Tax Officer Prop Shri Pushpraj Singh, 15 Ward-2 Shastri Nagar, Gopadbanas, Income Tax Office, Kothi Distt-Sidhi-486661. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aalfr4762R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R
disallowance made on account of non-deduction of tax at source. 4. On the other hand, the Ld. Departmental Representative (DR) opposed the submission and supported the orders of the lower authorities. He submitted that the assessee failed to furnish the requisite certificate in terms of Section 201(1) of the Act. 5. I have heard the Ld. Representatives