RP TRANSPORTERS, ,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA
In the result, appeal of the assessee is allowed
ITA 99/VIZ/2021[2011-12]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2011-12
Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble
For Appellant: Shri C. SubrahmanyamFor Respondent: Shri M.N. Murthy Naik, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 194C(6)Section 194C(7)Section 2Section 263Section 40
1) of the Act is time barred as per the provisions of section 263(2) of the Act.
5. Further, on merits of the case, the assessee has complied with the provisions of section 194C(6) of the Act by obtaining the PANs from the transporters which has been furnished to the Ld. AO. The Ld. AO after satisfying
