PUSHPENDRA SINGH,RAEBARELI vs. DCIT CIRCLE,, FAIZABAD

ITA 14/LKW/2024Status: DisposedITAT Lucknow10 March 2026AY 2018-19Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)13 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the material on record was inadequate for a final view and that further factual verification by the AO was required. Therefore, the matter was restored to the AO for a de novo assessment after conducting necessary inquiries.

What were the facts?

The assessee, a civil contractor, appealed against additions made by the Assessing Officer (AO) and confirmed by the CIT(A) under Section 40(a)(ia) for failure to deduct TDS on wages, fuel & freight, and outward job work expenses. The AO made these additions based on a prima facie view due to the assessee's non-compliance and approaching limitation period.

What were the issues?

Whether disallowances under Section 40(a)(ia) for failure to deduct TDS were justified, given the AO's limited inquiry due to time constraints and the assessee's non-compliance.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri P. K. Kapoor, C.A

PER ANADEE NATH MISSHRA, A.M.: (A). This appeal vide I.T.A. No.14/LKW/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 23.09.2025 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1058589666(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)”, for short]. The grounds of appeal are as under:

“1. BECAUSE the "CIT(A)" has erred in law and on facts in confirming the action ci the assessing officer in examining the TDS details without obtaining necessary approval from the competent authority for converting the limited purpose scrutiny so complete scrutiny.

2.1.

BECAUSE the "CIT(A)" has erred in law and on facts in confirming the addition of Rs. 19,18,769/- made by the Assessing Officer, by way of disallowance o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 40(a)(ia)

All 7,300 judgments and leading authorities on Section 40(a)(ia) →

Recent GST High Court judgments

Search GST case law →