119 results for “TDS”+ Section 10(10)(iii)clear
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In the result, appeal of the assessee is partly allowed
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025
iii) An order cancelling the order under section 92CA and directing a fresh order under the said section].” (emphasis supplied) 7.1 It is clear from bare reading of the provisions that opportunity of hearing to the assessee is a sine qua non before passing an order u/s 263 of the Act. The ld. PCIT is also required to make