SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT
In the result, the appeal filed by the assessee is allowed
ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)
For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A
194A and 194C of the I.T. Act 1961. Therefore, assessing officer issued a show cause notice to the assessee to explain the reasons for non-deduction of TDS.
4. In response to the show cause notice, the assessee filed written submissions before the assessing officer, which is reproduced below (to the extent relevant for our analysis):
"During the year under
