OM YASH PROJECTS LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD
The appeal of the assessee is allowed for statistical purposes
ITA 40/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2023-24
Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.40/Ahd/2025 िनधा"रण वष" /Assessment Year: 2023-24 Om Yash Projects Ltd., Income Tax Officer, Office No. 1113, Aaron Spectra, बनाम/ Ward-3(1)(1), V/S. Rajpath Rangoli Road, Bodakdev, Ahmedabad Ahmedabad-380054 "थायी लेखा सं./Pan: Aacco4734C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kaushik Kejriwal & Ms. Kushboo Shah, C.A. Revenue By : Shri Rignesh Das, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/03/2025 घोषणा की तारीख /Date Of Pronouncement: 12/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Learned Additional / Joint From The Office Of The Commissioner Of Income Tax (Appeals)-2, Guwahati [Hereinafter Referred To As "Cit(A)"] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Dated 26.11.2024, In Connection With The Intimation Under Section 143(1) For The Assessment Year (A.Y.) 2023-24, Issued By The Centralized Processing Center (Cpc), Bangalore, Dated 09.01.2024. Om Yash Projects Ltd. Vs. Ito Asst. Year : 2023-24
For Appellant: Shri Kaushik Kejriwal & MsFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 250
Section(s)/
Rules of the IT Act
1
Rule 37BA
Erroneous/Proportionate
On the facts and circumstances of the case
Disallowance of TDS Credit as well as law on the matter, the CIT(A) has erred in proportionately reducing the TDS credit based on turnover discrepancies between books of accounts and Form 26AS, even though the assessee has claimed TDS correctly
