PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

TDS. 12. Going over the above discussion, we find that reasons cited in notice are entirely unsubstantiated, the lacking any logical nexus or relevance to the facts of the case. There is no explanation as to how Tapan Ghorai or associated entities are linked to Rashidhan Traders Pvt. Ltd, like wise no rational has been provided to establish link between

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove