SUNYNA KUMAR GUPTA,PATNA vs. DCIT, CIRCLE-4, PATNA
In the result, the appeal of the assessee is allowed
ITA 90/PAT/2017[2012-13]Status: DisposedITAT Patna16 Mar 2018AY 2012-13
Bench: Sh. N. K. Sainiita No. 90/Pat./2017 : Asstt. Year : 2012-13 Sunyna Kumari Gupta, Vs Deputy Commissioner Of Income Prop: M/S Sona Drug Agency, Tax, Circle-4, Road No. 1, Lohanipur, Rajendra Patna Nagar, Patna-800016 (Appellant) (Respondent) Pan No. Addpg6521C Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement :16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 09.02.2017 Of Ld. Cit(A)-2, Patna.
For Appellant: Sh. K. N. Prasad, AdvFor Respondent: Sh. Abhay Kumar, Sr. DR
Section 234ASection 234BSection 234D
TDS deducted on the payment made to Allengers Medical System Ltd. for that machine and maintenance charges.
(iii) Assessee has neither submitted full postal address of the persons, who have received machine and maintenance charges on behalf of assessee nor submitted the identity proof of the persons who have received machine and maintenance charges in the next
