DREAM LANDSCAPE CORPORATION,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

PDF · subscribers
ITA 371/PUN/2021Status: DisposedITAT Pune19 September 2022AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the appeal back for re-adjudication on merits. The assessee was directed to file all relevant documents before the CIT(A) to provide an opportunity for proper verification.

What were the facts?

The assessee appealed against the CIT(A)'s order which dismissed their rectification application. The primary issue was the TDS credit of Rs. 1,90,000/-. The CIT(A) dismissed the appeal due to the assessee not providing details to verify the TDS credit.

What were the issues?

Whether the CIT(A) was justified in dismissing the rectification application without re-adjudicating the TDS credit issue on merits. The appeal also raised concerns about the breach of natural justice and contravention of Section 205.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 205,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI S. S. GODARA & SHRI DR. DIPAK P. RIPOTE

For Respondent: Shri Ramnath P. Murkunde
Hearing: 14.09.2022Pronounced: 19.09.2022

ORDER

PER DR. DIPAK P. RIPOTE, AM :

1.

This appeal is directed against the order of Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi u/s 250 of the Income Tax Act, 1961 dated 15.07.2021 emanating out of the order u/s 154 passed by Central Processing Centre, Bangalore.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →