Case Law Details
Shesh Dhar Chaube Vs ITO (ITAT Delhi)
AO alleged that assessee has not filed any declaration from the lorry owner with regard to the number of vehicles owned by them. In this regard sub-section (6) of Section 194C is relevant which provide for the condition as to providing such declaration from the lorry owners. It is also to be appreciated that this condition was inserted in sub-section (6) to Section 194C by the Finance Act, 2015.with effect from 1st June 2015. The assessment year under consideration is 2015- 16 which pertains to F.Y. 2014-15 and the amendment having been brought from the next financial year it was impossible for the assessee to comply the condition as to the filing of declaration.
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-13, New Delhi dated 26.03.2019.
2. Following grounds have been raised by the assessee:
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