RATHI SUPER STEEL LTD.,DELHI vs. ITO (TDS), NEW DELHI
In the result, the Appeal filed by the Assessee stands allowed
ITA 2490/DEL/2015[2012-13]Status: DisposedITAT Delhi08 Aug 2016AY 2012-13
Bench: Shri H. S. Sidhu & Shri O.P. Kant
For Appellant: Mr. Ved Jain, CAFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 115ASection 139Section 139A(8)Section 139A(8)(d)Section 200ASection 206ASection 206M
206M and section 139A(8)(d) read with rule 114C(1)(b) of the Income Tax rules, the benefit of doubt as to the interpretation of law be resolved in favour of the appellant as held by the Hon'ble Supreme Court and as such demand raised by the Assessing Officer be deleted.
9. That the appellant crave leave
