SUSHIL KUMAR BERLIA,SILIGURI vs. I.T.O., TDS, WARD - 5(2), SILIGURI
In the result, all the appeals of assessee are allowed
ITA 1773/KOL/2024[2013-2014]Status: DisposedITAT Kolkata29 Nov 2024AY 2013-2014
Bench: Sri Rajesh Kumar & Pradip Kumar Choubey
Section 154Section 200ASection 200A(1)(c)Section 201ASection 220(2)Section 220ASection 234ESection 250
section 234E would meet with the test of quid pro quo.
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6. We note that there is no decision of the Hon'ble Calcutta High Court on the issue in hand. Therefore, we are inclined to follow the ratio decidendi of the Hon'ble Karnataka High Court in the case of Fatehraj Singhvi (supra) and Sree Ayappa Educational Charitable Trust
