SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA
In the result, the appeal of the assessee is allowed
ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am
Section 143Section 143(1)Section 145Section 154Section 193
rectification order u/s 154 dated
08.04.2024. 2. Because the learned authorities below have erred both on facts and in law in not allowing the claim of the credit of TDS of Rs.24,04,000 reported in Form
26AS-Annual Tax Statement of the appellant by the M/s Stock Holding
Corporation Ltd. in respect of the TDS deducted on the interest