PINKY SACHDEV,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR
In the result, the appeal of assessee is partly allowed for statistical purposes
ITA 52/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.52/Rpr/2023 िनधा"रण वष" /Assessment Year: 2015-16 V. Pinky Sachdev, Ito (Tds), ‘Nitya’, Plot No.25, Raipur (C.G.)-492 001 Krishna Sakha Society, Rohini Puram, Raipur-492 001 [Pan: Atsps 8079 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Nikhilesh Begani, C.A. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 07.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023
For Respondent: Shri Satya Prakash Sharma
Section 194Section 194ISection 201Section 201(1)Section 206ASection 250
TDS) (the Ld AO) in treating the appellant as "an assessee in default"
u/s 201(1) of the Act thereby determining the liability for deduction of tax at source invoking the provisions of section 206AA of the Act thereby foisting higher liability of twenty percent as per the said provisions which is highly illegal, unjustified, unwarranted, not proper on facts
