SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

3. During hearing, the ld. counsel for the assessee has submitted the written submission and argued that the assessee has offered the rental income in the computation of total income. The copy of the computation is annexed in APB page nos. 1 &2. The TDS was accordingly claimed in relation to the rental income. The assessee further submitted that