DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR
In the result, appeal of the revenue is dismissed
ITA 265/CTK/2020[2015-16]Status: DisposedITAT Cuttack06 Apr 2022AY 2015-16
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm
For Appellant: Shri S.K.AgarwalFor Respondent: Shri M.K.Goutam
Section 1Section 194ASection 194A(3)(iii)Section 201Section 263Section 40
section 194A(3)(iii) and the Pr. CIT, Cuttack in his order u/s. 263 dt.
08/03/2016 had accepted this. However, in spite of this the AO in the order u/s. 263/143(3] dt. 31/10/2016 added an amount of Rs.
8,54,149/- u/s. 40(a)(ia) on account of non-deduction of TDS u/s.
194A on interest paid to banks
