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
234E of the Income Tax Act.”
5. That the appeal filed by the assessee against the impugned order of the Ld.
CIT(A), before us.
6. During the course of argument, the Learned Appellant Representative
(hereinafter referred to as the “Ld. AR”) of the assessee engaged in business of Scrap and sold scrapes to the manufactures there was no requirement