RAJENDRA KUMAR AGRAWAL, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, the appeal of the assessee is allowed
ITA 130/RPR/2023[2018-19]Status: DisposedITAT Raipur24 Aug 2023AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.130/Rpr/2023 निर्धारण वर्ष /Assessment Year: 2018-19 Rajendra Kumar Agrawal Vs Principal Commissioner Of Income Gandhi Chowk Tax, Raipur-1 Neora, Raipur (C.G.) 493114 Pan No. Acipa 5919L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धारितीती की ओर से /Assessee By : Shri Praveen Goyel, Ca राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई ाई की तारीख / Date Of Hearing : 21/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 24 /08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Principal Commissioner Of Income Tax, Raipur-1, Dated 16.03.2023 U/S 263 Of The Income Tax Act, 1961. The Grounds Of The Appeal Raised By The Assessee Are As Under: “ 1. That On The Facts & In The Circumstances Of The Case & In Law, The Order Passed By Id. Pr. Cit-1, Raipur U'S 263 Of The Act Dated 16/03/2023 Is Illegal & Void- Ab-Initio, 2. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit-1. Raipur Failed To Demonstrate That How The Order Passed By The Ao Is Erroneous Which Caused Prejudice To The Revenue. 3. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit-1. Raipur Has Stated In The Order That No Adverse Inference Is Drawn On The Issues Raised In Notice U/S 263, However, Set Aside The Proceedings Initiated U/S 263 Of The Act, Hence, The Same Is Contradictory & Incorrect. 4. The Appellant Craves To Add, Alter Or Delete Any Of The Grounds Of Appeal During The Course Of Appellate Proceedings,”
For Appellant: Shri Praveen Goyel, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 194Section 194JSection 263Section 40Section 438Section 80C
loss account The lability of payment of TDS is governed by chapter XVII of Income Tax Act and the assessee is liable to make payment of such TDS by 7th of subsequent month and 30th of subsequent month in of deductions made in the month of March. It is observed that the opening balance of ledger account of TDS payable
