SHRI MUFIZ BURHAMUDDIN SIDDIQUI,MUMBAI vs. THE ACIT CIRCLE-2(1)(1), AHMEDABAD
In the result, Ground No. 6 of the assessee's appeal is allowed for statistical purposes
ITA 75/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 139Section 36(1)(vii)Section 40Section 41Section 68
XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139 :
Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after
