SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN
In the result, the appeals filed by the assessee (in ITA No
ITA 1282/KOL/2016[2011-2012]Status: DisposedITAT Kolkata25 Apr 2018AY 2011-2012
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)
For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)
section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below:
Sl
Month
Amount of Payments
TDS u/s 194LA @10%
(a)
(b)
(c)
(d)
1
June,2009
5,29,549
52,955
2
July,2009
6,07,544
60,754
3
Ausust
