INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI
In the result, the appeal of the assessee is allowed for statistical purposes with the above observations
ITA 2047/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16
Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025
Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263
Delhi-1, on 18.03.2023 against the said order. It was further submitted that as per the provision of section 263(1)(c) of the Act, the Ld. CIT(TDS) could not have exercised jurisdiction u/s 263 of the Act on the same issue i.e. deduction of TDS on EDC payments