CHANDIGARH FREIGHT CARRIER,MEERUT vs. PR. CIT , GHAZIABAD
In the result, appeal of the assessee is accordingly allowed
ITA 500/DEL/2021[2015-16]Status: DisposedITAT Delhi28 Apr 2023AY 2015-16
Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2015-16] Chandigarh Freight Carrier Vs. Pr. Cit 329, Uttam Nagar, Gupta Colony Ghaziabad Meerut, Uttar Pradesh-250 002 Pan No. Aahfc 1874 H [Appellant] [Respondent]
For Appellant: Shri Manish Jain, C.AFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 194Section 194C(6)Section 194C(7)Section 263Section 40
Section 40(a)(ia) of the Act and should have made the appropriate disallowances.
9. We find that during the course of the scrutiny assessment proceedings vide notice dated 20.01.2017, the AO had made a specific query at point no.13, which reads as under:
“Give details of TDS made on interest/other payments ex: freight, rent, payments u/s 194C, 195J
