Search: reassessment

3 results for “reassessment”+ Section 206Cclear

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Section 206C6 Section 53 TDS3 Limitation/Time-bar3 Condonation of Delay3

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

section 206C(1) of the Act since the seller has no recourse to collect TCS at that time. Moreover, if the delay in furnishing Form 27C is long enough so that no action is possible under the provisions of the Act for the revenue to take necessary action in the cases of the buyers to initiate reassessment

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13

Section 206C