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
section 201(1) of the Act, wherein, for non-deduction of TDS, the assessee is treated as deemed to be an assessee in default in respect of such tax. Therefore, in respect of the above disallowance u/s 40(a)(ia) of the Act, there is a provision for filing of the appeal which the assessee has filed and the same
