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2016 (2) TMI 296 - AT - Income TaxDefault for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - Held that:- The assessee should not be treated as assessee in default in terms of the amended provisions of the law. From the order of the ld. CIT(A) we find that all the parties to whom the sales were made have furnished their respective returns of income. We also find that the ld. DR has not brought anything contrary to the argument of the ld.AR. Accordingly we also relied on the order of ITAT Ahmedabad "A" Bench in the case of K.P.G.Enterprise (2014 (8) TMI 716 - ITAT AHMEDABAD ), we reverse the order of the authorities below and allow this ground in favour of assessee.
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