MR. TIRLOK NATH MAHAJAN,LUDHIANA vs. INCOME TAX OFFICER, JAMMU

In the result, the appeal of the assesse is allowed for statistical

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

Section 271(1)(c) of the Act without appreciating the facts of the case. The Ld. AR submitted that in the quantum appeal, the Ld. CIT(A) has accepted the facts regarding the filing of computation of income showing the interest income of Rs.10, 78,701 with the details of TDS deducted of Rs. 1,07,870/- u/s 194A