HARI SHANKAR SINGHANIA ESTATE,NEW DELHI vs. JCIT SPL. RANGE - 18, NEW DELHI
In the result, for statistical purposes the appeal of the assessee is partly allowed
ITA 4176/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Jan 2023AY 2014-15
Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)
For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Shri M. Baranwal, CIT(DR)
Section 159Section 168Section 194J
along with it if refund is not made within three months from fling of return, mandatory interest will also payable, as provided under Section 243(1) of the Income Tax Act which Will defeat the purpose of TDS provisions in the Act. Therefore, we do not find any justification
