In the result, both the appeals of the assessee are allowed
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia
3)/147 of the Act on 30.3.2014 determining total income at Rs.17,90,110/- raising a tax demand of Rs.5,52,189/-. The assessee company had failed to pay the admitted self assessment tax of Rs.5,52,189/- after considering the prepaid of TDS of Rs.955 before the date of filing of return in accordance with section 140A