M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT
The appeal of the assessee is allowed for assessment year
ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15
Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250
delay is hereby being condoned.
5. The brief facts of the case are that the survey under section 133A of the Act was carried out at the office premises of the assessee on 28-11-2014
for verification of TDS compliance. The assessee is a partnership firm engaged in the business of manufacturing of salt, providing liquid storage tank
