MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA
In the result, the appeals are dismissed
ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 143(3)Section 199(1)Section 205Section 263
234 Taxman 6931 (Delhi) [Page - 30 to 34 of case laws paper book]
The revenue having assessed REPL's income in respect of such TDS claim, which it has not availed, cannot deny the assessee's claim on the mere technical ground that the income in respect of the said TDS claim was not that of the assessee, given that
