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Section 234E16 Section 2064 Section 206C4 Section 206C(6)4 TDS4

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

ITA 347/RJT/2018[2013-14]Status: DisposedITAT Rajkot31 May 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Praveen Verma, Sr.DR

Section 206Section 206CSection 206C(6)Section 234E

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.