M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER
ITA/162/2018HC Orissa29 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)
1) w.e.f. 01.07.2012?
2.
Briefly stated, the facts necessary for adjudication of the instant
appeal as narrated therein may be noticed. The assessee is a contractor
engaged in constructing Thermal Power Plant for Jhajjar Power Limited.
On 2.2.2012, a TDS inspection was conducted under Section 133A of the
Act and it was found that the assessee had made payments amounting
