INCOME TAX OFFICER WARD-7(2), NAGPUR vs. M/S SHIVPRAKASH RAJNARAYAN MISHRA(HUF), NAGPUR

In the result, Revenue’s appeal is dismissed and assessee’s

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

section 194C of the Income Tax Act, 1961 (for short “the Act”) @ 2% and the assessee has claimed credit for TDS without offering corresponding receipts for taxation. Therefore, he made an addition of ` 1,04,73,178, as undisclosed transportation receipts. Aggrieved by the assessment order so passed by the Assessing Officer, the assessee preferred appeal before the first appellate

ACIT, CHANDRAPUR CIRCLE,, CHANDRAPUR vs. SHRI AVEREL GANGADHAR SHETTY, CHANDRAPUR

The appeal is ALLOWED FOR STATISTCIAL PURPOSES