INDIAN INSTITUTE OF TECHNOLOGY, PATNA,PATNA vs. ACIT, TDS CIRCLE, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 107/PAT/2023[2013-14]Status: DisposedITAT Patna19 Feb 2025AY 2013-14
Bench: The Ld. Cit(A), It Is Seen That 5 Notices Of Hearing Were Given But The Same Could Not Be Attended By The Assessee & Thereafter The Action Of Ld. Ao Was Upheld Through The Impugned Order.
Section 194CSection 194JSection 201Section 201(1)Section 250
TDS Circle, Patna (here-in- after known as "the Ld. Assessing Officer") and confirmation of the same by the ld. Commissioner of Income-tax (Appeals), Income Tax Department (here-in-after known as "the CIT (A)") are both bad on facts and in law inter-alia being based entirely on mere suspicion, surmises and conjectures.
3. For that
