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Section 206C3 Section 206C(6)2 Section 268A2 TDS2

THE ITO(TDS)-3, JAMNAGAR, JAMNAGAR vs. SHRI PURANMAL JAMANLAL KABRA, JAMNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 107/RJT/2019[2013-14]Status: DisposedITAT Rajkot24 Feb 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 206C(6)Section 268A

section 268A of the Income Tax Act, we are of the view that the present appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. However, it is observed that in case on re-verification at the end of the AO it comes to the notice that the tax effect is more or Revenue’s case falls I.T.A

THE ITO(TDS)-3, JAMNAGAR vs. SHRI NIRMAL RAJENDRA JAGETIYA, JAMNAGAR

In the result, the appeal of the Revenue is dismissed