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
penalty under section 271(1)(b) of the Act was also filed. It was stated that the Ld. CIT(A) sustained part of the disallowance even though the assessee was not liable for deduction of any TDS as the assessee is trading in sugar and the liability for deduction did not arise as only if the aggregate payment
