Bench: Commissioner Of Income Tax, Jamnagar. However The Assessing Officer Issued A Show Cause Notice Dated 18-08-2015, 01-06-2016 That The Assessee Has Not Collected Tcs To The Tune Of Rs. 4,28,432/- Sale Of Scraps For The For The Relevant Assessment Year 2012-13 & Assesse Has Not Filed Statement In Form 27Eq.

section 206C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2012-13. I.T.A No. 02/Rjt/203 A.Y. 2012-13 Page No 2 Shri Sundarlal Chotmal Jain Vs. ITO (TDS) 2.1. The brief fact of the case is that the assessee is an individual and engaged in the business of trading