2025 (4) TMI 2010

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....R ORDER PER BENCH : This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 30.08.2024, passed in ITBA/APL/S/250/2024-25/1068162509(1) for the assessment year 2016-2017. 2. Shri K.K.Bajoria, FCA appeared on behalf of the assessee. Shri Sanjay Kumar, ld CIT DR represented on behalf of the revenue. 3. It was subm....

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...., passed in ITA No.1420/KOL/2015 and the decision of the ITAT Hyderabad Bench of the Tribunal in the case of Mr. Mohammed Suhail in ITA No.1536/Hyd/2014, to hold that the provisions of section 194C(6) of the Act are independent of the provisions of section 194C(7) of the Act and once the requisite forms u/s.194C(6) have been obtained and the same are produced before the Assessing Officer, no disal....

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....e have considered the rival submissions. A perusal of the order of the ld CIT(A) in para 4.6 of his order clearly shows that the ld CIT(A) has followed the judicial discipline in following the decisions of ITAT Kolkata Benches in the case of Soma Rani Ghosh(supra) and ITAT Hyderabad Benches in the case of Mohd Suhail (supra). wherein, the coordinate benches of the Tribunal have clearly taken a vie....