M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI
In the result, all the four appeals of the assessee are allowed
ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18
Bench: Shri Sanjay Garg & Shri Girish Agrawal
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)
section 10(26) of the Act, hence, we could not have legally deducted ITDS therefrom. In the circumstances, we cannot be treated as 'assessee-in-default' on account of non-deduction of tax at source on Rent of Rs.39,53,040/- paid by us to the aforesaid persons during the financial year 2015-
2016. Therefore, it is most respectfully prayed
