BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C
TDS certificates and grant proper credit
27
to the assessee as per law after giving due opportunity of being heard to the assessee. Ground of appeal No.11 is accordingly allowed for statistical purposes.
29. Ground of appeal No12 relates to erroneous levy of interest u/s 234A.
30. After hearing both the sides, we find the AO has levied interest