In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes
Bench: Sri Sanjay Garg & Sri Sanjay Awasthi
section 206C (7) were carried in appeal by the Appellant to Hon’ble CIT(A) Kolkata 27. 6. It is pertinent to point out that for the same assessee and for the same assessment years, appeals were also pending before the Hon’ble CIT(A) against TDS orders dated 18.12.2018 passed u/s 201(1) r.w.s. 201(1A) and also assessment