SHRI SANJIBUR RAHMAN,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

In the result, the appeal of the assessee is partly allowed

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

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)