N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

133A(2A) of the Act was conducted in the business premises of the assessee on 25.02.2020 and subsequently, a notice u/s 201(1) of the Act was issued to the assessee for the F.Y. 2014-15 relevant to the A.Y. 2015-16 due to default in deduction of tax or failing to deduct tax towards credit of income

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA