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
1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (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
