KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR
ITA 14/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)
For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C
140A, kindly be allowed.
4. The Appellant is working as a Guard, and is staff of Indian Railways viz. South
Eastern Central Railway, Bilaspur & due to his nature of employment, he is used to stay outside of his usual residence. The TDS is being made by the employer &
because of his unstable place of residence, his Return of Income could