SHRI. PANKAJ RANKA,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE
In the result, the asssessee’s appeals is allowed for statistical purposes
ITA 35/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Nov 2017AY 2012-13
Bench: Shri Ak Garodia & Shri Pankaj Ranka, No.157, 15Th Cross, Cubbonpet Main Raod, Bengaluru. . Appellant Pan No. – Adzpr8650H. Vs. The Income-Tax Officer, Ward-2(3) (3), Bangalore. Respondent Appellant By : Shri Bharath L, C.A Respondent By : Shri Palani Kumar, Acit Date Of Hearing : 22-11-2017 Date Of Pronouncement : -11-2017 O R D E R
For Appellant: Shri Bharath L, C.AFor Respondent: Shri Palani Kumar, ACIT
Section 194ASection 197ASection 40
disallowing a sum of Rs. 2,52,146/- being interest paid
ITA No.35/B/17
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to Shristi Corporation for non-deduction of tax at source under section 40(a)(ia) of the Act.
c) The LAA erred in confirming the action of the LAO in not considering that the Appellant had not deducted tax at source on the interest payment
