SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR
In the result, the appeals of the assessee are allowed for statistical purposes
ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5
condoned in view of the decision of Hon’ble Supreme
Sarda Devi Chechani vs. ITO
Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others,
167 ITR 471 (SC) as the assessee is prevented by sufficient cause.
5. Since, the facts of all the cases are identical, we have heard these cases together and passing the order