A2Z INFRASERVICES LIMITED,GURGAON vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD
In the result, appeals of the assessee are partly allowed as
ITA 970/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18
Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent
Section 139(1)Section 143Section 143(1)(a)Section 154Section 234ASection 36Section 36(1)(va)Section 37(1)
TDS.
Income tax preparation assistant had mistakenly disallowed amount in Part A Ol-Other Information, clause no 8 A(a) of Rs.25,08,005/-. But, LD. AO had disallowed it again in his order. It resulted in double addition to the Income. It is wholly unsustainable both on facts and in law.
9. That the Authorities below erred in both
