SHRI SHITALBHAI RASIKLAL RAVANI,RAJKOT vs. THE ITO(TDS)-2, RAJKOT
Accordingly, in our considered view, the present appeal is not maintainable and hence the present appeal is being dismissed as non- maintainable
ITA 21/RJT/2020[2016-17]Status: DisposedITAT Rajkot18 Oct 2023AY 2016-17
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 119(2)(a)Section 194Section 194lSection 201Section 201(1)Section 220
TDS officer for non-deduction of taxes at source towards purchase of property. However, it was submitted that as per Section 253
of the Act, there is no such sub-Section under which appeal could be filed before the Tribunal, and accordingly the present appeal is not maintainable in the first instance.
6. We have been perused the rival contentions
