DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 163/RPR/2023[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
TDS), Haldwani
“Section 206C of the Income Tax Act, 1961-Collection of tax at sources (Sale of forest produce)-Assessment year 2008-09-Whether furnishing of Form No.27C by 206C, has to be construed as mandatory-Held Yeas-whether therefore, where assessee failed to collect tax at source from buyers of Lisa without receipt of Form
27Cs at the time
