ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI vs. SHRI AKASH RAMESHWAR PANPALIA,
In the result, the appeal filed by the Revenue is dismissed
ITA 446/NAG/2014[2008-09]Status: DisposedITAT Nagpur08 Mar 2018AY 2008-09
Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhacit, Vs Akash Rameshwar Panpalia, Amravati Circle, Ward No.14, Dhamangaon Amravati, Aayakar Railway, Distt.-Amravati–4447–9. Bhawan, Ambapeth, Pan–Aiopp8687J Amravati–444601. (Appellant) (Respondent) Appellant By Sh.R.K.Baral, Sr.Dr Respondent By Sh.K.P.Dewani, Adv. Date Of Hearing 08.03.2018 Date Of Pronouncement 08.03.2018
Section 143(3)Section 194CSection 40Section 40A(3)Section 44A
194C for making disallowance as the payments are made
without deduction of TDS and also for making cash payment in excess of
Rs.20,000/– in a single day in violation of provision of section 40A(3) of the Act.
But we have gone through the assessment order, and it is noticed that the
Assessing Officer has not invoked the provision
