COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

TDS) under Section 263 of the Act of 1961 ought not to have been interfered with, more so as there was no actual inquiry conducted by the Assessing Officer and this order was erroneous and prejudicial to the interest of the Revenue. Learned counsel submits that the respondent-assessee was not registered under Section 12A