VIMALBHAI MOHANBHAI NARIYA PROP. S.M. CORPORATION,,JAMNAGAR vs. THE INCOME TAX OFFICER, TDS-3, , JAMNAGAR
In the result, appeal filed by the assessee is allowed, for statistical purpose/
ITA 359/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 May 2025AY 2013-14
Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)
For Appellant: Shri V. P. Sutaria, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 206Section 206CSection 206C(1)Section 234ESection 234eSection 260CSection 44A
penalty order for which assessee will remain deeply grateful to you.
iv.
Our attention was invited to the provisions of sec. 206C(1A), 206C(1B) and 206C3 of the Act, as pr sec. 206(1A) assessee was not allowed to collect
TCS from the buyer who furnish declaration in Form No. 27A. We have received declaration Form all the buyer
