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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri S.S.Godara & Shri, M. Balaganesh
O R D E R
PER S.S.Godara, Judicial Member:
- This assessee’s appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-9, Kolkata’s order dated 28.02.2017 passed in case No.200/CIT(A)-9/Cir-1(1)/2016-17/Kol., upholding Assessing Officer’s action disallowing interest paid to banks/NBFCs amounting to ₹1,78,20,138/- on account of non-deduction of TDS, in proceedings u/s 143(3) r.w.s 263 of the Income Tax Act, 1961; in short ‘the Act’.