WALTAIR TRADERS,VISAKHAPATNAM vs. NEAC, DELHI
ITA 144/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 May 2025AY 2018-19
Section 133(6)Section 142(1)Section 143(2)Section 194ASection 194CSection 69C
194C of the Act for\nRs.48,70,809/- and Rs.7,99,730/- from M/s. Delta Paper Mills Ltd., and\nM/s.Waltair Traders respectively. Ld. AO observed that assessee has not\noffered income of Rs.56,70,539/- and therefore added the same to the total\nincome of the assessee. Further on going through the 26AS, Ld. AO observed\nthat an amount