PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

Section 40(a)(ia) should not be invoked for payment without TDS as per several decisions of different ITAT referred during the course of appellate proceedings. 4. Ground 4. For that during the remand proceedings Ld. A.O. was provided complete books of accounts, Ledger copy of freight copy of declaration of other truck owners whose freights amount to Rs.1