PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI
In the result, all the appeals of the assessee are allowed
ITA 561/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H
For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A
200A of the Act for the TDS for the period prior to 01.04.2015 is permitted to be
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Padma Parakh Vs. ITO (TDS)
ITA Nos. 560, 561 & 562/RPR/2025
reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section
