SHRI SANJIBUR RAHMAN,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA
In the result, the appeal of the assessee is partly allowed
ITA 249/GTY/2018[2015-16]Status: DisposedITAT Guwahati30 Mar 2023AY 2015-16
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
TDS statement filed under section 226AS by the prayer. Therefore, there is no basis to make this addition, it is deleted.
10. Under other grounds, the assessee has challenged levy of interest under sections 234A, 234B & 234C. It is consequential in nature.
11. In the result, the appeal of the assessee is partly allowed.
Order pronounced in the open Court