M/S. JACK N JILL,DIMAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR

Bench: Shri P.M. Jagtap, V.P & Shri S.S. Godara, Am S. A. No.01/Gau/2020 (In Ita No.477/Gau/2019) & M/S Jack N Jill, Dimapur Vs. Acit, Circle-Dimapur, Dimapur Solo Complex, Hazi Park Road, Hongkong Market, Dimapur, Nagaland, Pin-797112. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aalfj0244L (Appellant) .. (Respondent) Appellant By : Shri Sanjay Mody, Ca Respondent By : Shri Jayanta Mridha, Jcit, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 14/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S.S. Godara: This Assessee’S Stay Application S.A No.01/Gau/20 Seeks To Restrain The Department From Effecting Outstanding Demand Of Rs.3,74,133/- Out Of The Total Sum Of Rs.467379/- Arising From Both The Learned Lower Authorities’ Action Disallowing/Adding Rent Payment Of Rs.11,46,312/- For Non-Deduction Of Tds During The Course Of Assessment Framed On 26.11.2018 As Affirmed In The Lower Appellate Order Under Challenge.

TDS during the course of assessment framed on 26.11.2018 as affirmed in the lower appellate order under challenge. 2 S. A. No.01/Gau/2020 & M/s Jack N Jill, Dimapur Heard both the parties. Case file perused. With both the parties’ consent, we proceed to decide the assessee’s main appeal ITA No.477/Gau/2019. 3 Coming to merits of the sole issue of correctness