BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

10. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the appellant had duly complied with the prevailing law that the appellant had duly filed the quarterly returns in FORM 26Q for the payment of freight of Rs 54,59,700/- with the details of the PAN and name of the transporter