BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI
In the result, grounds raised in all these three appeals are partly allowed for statistical purposes
ITA 35/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh
For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4
272A(2)(k) is leviable but assessee cannot be treated as "assessee in default" u/s 201 for such failure as the assessee had duly deducted and deposited the TDS, hence, it is prayed that the demand raised may kindly be cancelled.
2. Without prejudice to the above, on the facts and in the circumstances of the case, the Learned
