ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA
In the result, appeal filed by the Revenue in ITA no
ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C
TDS u/s 194C of the 1961 Act.
9
Assessment Year: 2011-12
ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P.
Thus, the ld. CIT(A) held that the disallowance made by the AO u/s 40a(ia) of the 1961 Act of Rs. 11,37,000/- cannot be sustained and was , thus, deleted