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1 result for “TDS”+ Section 46Aclear

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Key Topics

Section 124(3)(a)2Section 124(2)2Section 250(1)2

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

46A of the 1962 Rules, and hence even on this count the appellate order passed by Id. CIT(A),Varanasi is not sustainable. Thus, we are setting aside and quashing the appellate order passed by Id. CIT(A), Varanasi as non-est, and we hold that Id. CIT(A), Varanasi lacked the jurisdiction to pass the appellate order dated