SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA
In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations
ITA 148/RPR/2018[2012-13]Status: DisposedITAT Raipur10 Jul 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent
For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40Section 68
gains of business or profession”,-
(a) in the case of any assessee-
*** *** *** (ia) thirty per cent. of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section
