M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU & KASHMIR vs. THE ASSESSING OFFICER,, SRINAGAR
In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12
ITA 100/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10
For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)
TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice by the ld. CIT-DR. We, accordingly, going by the finding by the ld. CIT(A), which therefore remains unrebutted, confirm