RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 157/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19
Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent
Section 143(1)Section 201Section 201(1)Section 40Section 44A
TDS on the interest paid to the said four NBFCs. According to the ld. CIT(A), as per second
proviso to section 40(a)(ia) of the Act, the assessee could be prevented from the garb of this section if and only if the assessee is not deemed to be assessee in default under the first proviso to sub-section
