MR. VIVEK DATTATRAYA GUPTE,SATARA vs. IMCOME TAX OFFICER, WARD - 2, SATARA

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ITA 559/PUN/2020Status: DisposedITAT Pune15 November 2021AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following its own precedent in the assessee's own case for earlier assessment years, set aside the impugned order. The matter was remitted back to the AO for fresh adjudication.

What were the facts?

The assessee, engaged in construction, paid interest of Rs. 2,51,146/- to a society without deducting TDS. The AO disallowed this amount under Section 40(a)(ia), which was upheld by the CIT(A).

What were the issues?

Whether the disallowance of interest paid without TDS deduction is justified. Whether the matter should be remanded for fresh consideration based on prior tribunal orders.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-4, Pune 4. The Pr. CIT-3, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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