MESERS MILLENNIUM WIRES PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, JALANDHAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 425/ASR/2018[2013-14]Status: DisposedITAT Amritsar08 Jan 2019AY 2013-14
Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.425/Asr./2018 : Asstt. Year : 2013-14 M/S Millennium Wires Pvt. Vs Deputy Commissioner Of Income Tax, Ltd., D-30, Focal Point, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaccm9631J Assessee By : Sh. Sandip Vijh, Ca Revenue By : Sh. Ved Pal Singh, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 08.01.2019
For Appellant: Sh. Sandip Vijh, CAFor Respondent: Sh. Ved Pal Singh, DR
Section 194JSection 40
194J of the Act but no TDS was deducted, therefore, the provisions of Section 40(a)(ia) of the Act were rightly attracted in this case. He accordingly confirmed the addition made by the AO.
5. Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the deductees had already paid the tax, therefore, no disallowance
