GULF ASIA CONTRACTING CO. PVT. LTD,KOLLAM vs. THE ACIT CIRCLE 1 (1), KOLLAM
In the result, appeal of the assessee stands allowed for statistical purposes
ITA 388/COCH/2023[2013-14]Status: DisposedITAT Cochin19 Feb 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2013-14 Gulf Asia Contracting Company Pvt. Ltd. .......... Appellant Xxv/812 Srivaldsam, Thevally P.O. Kollam 691009 [Pan: Aaecg1332Q] Vs. Acit, Circle - 1(1) .......... Respondent Aayakar Bavan, Karbala Jn. Kollam 690001 Appellant By: Shri Rajeev, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.01.2025 Date Of Pronouncement: 19.02.2025
For Appellant: Shri Rajeev, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 155Section 155(14)Section 219
56,54,378/- appearing as per Form 26AS was not given by the AO despite the claim made for enhancement of TDS credit during the assessment proceedings. The CIT(A), however, denied the claim for enhancement of TDS credit on the ground that the credit for TDS cannot be granted more than the claim of the assessee made
