SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU
In the result, the appeal of the assessee is allowed
ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19
Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69
deposits are clearly ascertainable and a year wise
summary of the same are also reflected in page – 9 of the CIT(A) order including the
payment of Rs. 86,57,299/-, on account of stamp duty, registration charges and GST.
11. He further explained that the figure of Rs. 1,81,175/- is the TDS amount which
has been paid