VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, TDS-1, RAJKOT-GUJARAT
In the result, the appeal of the assessee is allowed for the statistical purposes
ITA 72/RJT/2020[2009-10]Status: DisposedITAT Rajkot23 Nov 2022AY 2009-10
Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 72/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2009-2010 Vipul H. Popat, I.T.O., Prop. Mathav Agro Industri, Vs. Tds-1, Nilkanthkhandskampound, Rajkot. Dhoraji Road, Upleta, Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001
For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 143(3)Section 194CSection 201Section 201(1)
194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under section