PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS),, AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

condone the delay in filing these two appeals. 4. The assessee has raised the common grounds:- "1. Because the learned Assessing Officer has erred in law and on facts in passing the impugned order u/s 201/201(1A) dated 31.03.2017 without allowing proper opportunity of hearing to the appellant and hence suffers from natural justice. 2. Because the learned

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose