SHRI AYUSH MURALILAL AGARWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, SURAT
In the result, the appeal of the assessee is allowed
ITA 2622/AHD/2016[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10
Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.2622/Ahd/2016 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ayush Murarilal Agarwal, Vs. The Income Tax Officer, Brijvilla Bunglow, Brijwasi Estate, Ward-1(3)(1) Surat B/H Gokul Row House, Parley Point Surat 395 007 [Pan: Acypa 9649 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Prakash Jhunjhunwala - Ca राज"वक"ओरसे /Revenue By Shri B. P. K. Panda, Sr. D.R.
Section 143Section 147Section 148Section 151Section 194CSection 40Section 44A
TDS in case of individual /HUF, under section 194C (2) arises only if in financial year immediately preceding financial year in which payment is made, total sales, gross receipts or turnover exceeded limits provided in section 44AB.
However, the AO during assessment proceedings observed that the assessee has shown turnover of Rs. 55,97,205 from his construction activities which