EXECUTIVE ENGINEER, M P P W D DN,,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), BHILAI
In the result, the appeal of the assessee is dismissed in terms of the aforesaid observations
ITA 294/RPR/2023[2011-2012]Status: DisposedITAT Raipur19 Oct 2023AY 2011-2012
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 294/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Executive Engineer, M P P W D Dn P W Division (B/R) G.E. Road, Kailash Nagar, Rajnandgaon (C.G.)-491 441 Tan: Jbpe00177C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds), Bhilai (C.G.) ……""यथ" / Respondent
For Appellant: S/shri Arvind Chand Surana &For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133ASection 194CSection 194JSection 201Section 201(1)
Section 194J of the Act and had made payments towards technical services to one single party, viz. M/s. Creative Architect, Raipur, of Rs.8,51,117/- without deducting tax at source on the said amount. Based on the aforesaid fact, the A.O. held the assessee in default and saddled it with liability towards tax u/s.201(1) of Rs.85,112/- and interest
