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
Section 194IA of the Act for TDS on property is not applicable on sale/purchase of agricultural land even if the transaction value is more than 50
