9911796707
TMI Blog2018 (6) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... te evidence to invoke the benefit under Rule 6DD(g) of the Act had been presented by the assessee - thus the order passed by the appellate Tribunal is set aside by remanding the matter before the relevant CIT(A) for fresh adjudication. - ITA No.45 of 2018 GA No.2779 of 2016 - - - Dated:- 11-5-2018 - Sanjib Banerjee And Abhijit Gangopadhyay, JJ. For the Petitioner : Mr. S. N. Dutt, Adv. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 which, during the relevant year, had a cap of ₹ 20,000/- under such provision. The assessee refers to Rule 6DD of the Income Tax Rules, 1962 and particularly to Clause (g) thereof. Clause (g) of the said Rule covers a situation where the payment is made in a village or town, which on the date of such payment, is not served by any bank. Thus, even if the ground urged by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner (Appeals). On the legal issue as above, the order impugned dated March 16, 2016 passed by the appellate Tribunal cannot be sustained. ITA No.45 of 2018 and GA No.2779 of 2016 are allowed by setting aside the order dated March 16, 2016 passed by the appellate Tribunal and by remanding the matter before the relevant Commissioner (Appeals) who had passed the order dated Decem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
