MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI
In the result, appeals of the assessee are allowed
ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012
Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)
For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250
disallowing TDS credit in the name of assessee’s wife.
4. Aggrieved, assessee filed appeal before the first appellate authority. The CIT(A) confirmed the view taken by the CPC in the intimation issued under Section 143(1) of the Act. The relevant findings of the CIT(A) read as follows:-
“In the instant case, the interest income accrued
