KUMAR SAURABH,WEST BENGAL vs. ITO WARD 4 (1), PATNA
In the result, appeal of the assessee is allowed
ITA 345/PAT/2023[2019-20]Status: DisposedITAT Patna26 Sept 2024AY 2019-20
Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.345/Pat/2023 Assessment Year: 2019-20
Section 139(1)Section 154Section 234Section 250
TDS certificate has been issued by State Bank of Germany.
3) That the appellant bona fide submitted Form-67 duly filled up all the particulars, so the appellant should not be penalized on this ground.
4) That the NFAC erred in law and facts of the case by upholding the enhancement of interest u/s 2348 and 234C
