ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133A(2A) of the Income Tax Act, 1961 (in short, the Act) was conducted in the factory-cum- office premises at Hehal, Barkakana, Ramgarh on 29/01/2019. During the course of survey, Shri Dinesh Kumar Choudhary, Accountant and authorised signatory of assessee was present and was asked to produce the books of account and other relevant documents regarding the payments

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed