M/S. KNOWLEDGE HUT SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BANGALORE
In the result, the appeal filed by the assessee stands allowed
ITA 466/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Sept 2023AY 2018-19
Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. Pan: Aaecc4762E Appellant Respondent & Assessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Nfac, Bangalore – 560 102. Delhi. Vs. Pan: Aaecc4762E Appellant Respondent Assessee By : Shri P. Murali Mohan Rao, Ca Revenue By : Shri Nischal .B, Addl. Cit (Dr) Date Of Hearing : 13-09-2023 Date Of Pronouncement : 21-09-2023
For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Nischal .B, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 43B
section 201(1) of the Act and failed the mandatory requirement to deduct TDS on this payment. The Ld.CIT(A) therefore, upheld the disallowance made by the Ld.AO.
13. At the time of hearing the instant appeals, the Ld.Counsel appearing for the assessee submitted before us that the issue may be remitted to the file of Ld.AO for verification
