HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK
In the result, appeal filed by the assessee is partly allowed
ITA 394/PUN/2025[2019-20]Status: DisposedITAT Pune30 Dec 2025AY 2019-20
Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra
For Appellant: Shri Deepa Khare-AdvocateFor Respondent: Shri A.D. Kulkarni, DR
Section 143(1)Section 154Section 199Section 234A
194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income."
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ITA.No.394/PUN/2025
(Hemant Enterprises)
20. From the language of section 205, it is clear that once
