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Section 271C9 Section 194I7

MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

ITA 216/VNS/2019[2016-2017]Status: DisposedITAT Varanasi31 May 2022AY 2016-2017

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR

Section 139Section 194ISection 271CSection 273BSection 274

capital gains and paid due taxes 5 Assessment Year: 2016-17 Manish Jaiswal vs. Addl. CIT to the Government . The ld. Counsel for the assessee submitted that the assessee being individual was not knowing the provisions of Section 194IA of the 1961 Act . The ld. Counsel for the assessee submitted that provisions of Section 271C is subject to provisions