MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR 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

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

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

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