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
condoned in as much as the main thrust of sub-section 1A of section 206C is to make a Manoj Kumar Jain, kota.
declaration as prescribed, upon which, the liability to collect tax at source under sub- section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there
