THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY
In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes
ITA 302/LKW/2019[2010-11]Status: DisposedITAT Lucknow18 Oct 2022AY 2010-11
Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C
TDS) u/s 206C (6A) of the Income
Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section