GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA
In the result, the appeal filed by the assessee is allowed
ITA 182/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18
Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025
For Appellant: Shri Naveen Garg, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR
Section 131Section 143(1)Section 143(2)Section 44ASection 80G
TDS was required to be deducted on the date of payment or credit whichever is earlier, but no tax was deducted when payments were made.
Lastly, these persons did not appeared before the AO in response to summons issued under section 131 of the Act for personal appearance and even, the appellant had not produced those persons for examination
