Anil Kumar vs National Faceless Assessment Centre
Case No: I.T.A. No. 361/PAT/2023
Court: Income Tax Appellate Tribunal, Patna Bench
Date: 3 Oct 2024
Parties Involved
appellantAnil Kumar
respondentNational Faceless Assessment Centre
Facts Summary
Anil Kumar, the assessee, filed an appeal against the order of the National Faceless Assessment Centre, Delhi, which disallowed a sum of ₹1,44,000/- for non-deduction of tax at source u/s 194J of the Act. The assessee argued that the sum was a salary paid to his accountant and not liable for tax deduction. The appeal was allowed by the tribunal.…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of ₹1,44,000/- for non-deduction of tax at source u/s 194J of the Act
Judgment Outcome
Decided in favour of Assessee.
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