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
ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250
22,750/-. An audit was conducted for the said year and it was found that the assessee had shown freight charges amounting to ₹61,12,102/- out of which on an amount of ₹54,59,700/-, the assessee had not deducted any TDS u/s 194C of the Act relating to payment made to the contractors. It was also found that
