Appeals are dismissed in above terms
Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17
Section 194H of the Act as held by the Assessing Officer and erred in not holding the Appellant as an „assessee in default‟ for the non deduction of tax at source u/s. 201(1) r.w.s. 194H of the I.T. Act 1961. 1.1 On the facts and in the circumstances of the case and in a law, the order passed