MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA
In the result, appeals of the assessee are disposed off accordingly
ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17
Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250
3 above, ITO(TDS) be directed not to levy tax u/s 206C(1) and interest u/s 206C(7).
It is submitted that first proviso to section 206C(6A) provides that seller should not be deemed to be in assessee in default in respect of tax if buyer has Manoj Kumar Jain, kota.
furnished the return u/s 139, has taken into
