RANCHI EXPRESSWAYS LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2), HYDERABAD
In the result, the appeal filed by the assessee is allowed
ITA 1594/HYD/2019[2014-15]Status: DisposedITAT Hyderabad07 Nov 2025AY 2014-15
Bench: the Ld. CIT(A), but could not succeed. The Ld. CIT(A) for the reasons stated in their appellate order dated 25.01.2019 rejected the explanation of the assessee and sustained additions made by the A.O. towards refund of TDS along with interest by holding that, as per the provisions of Section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962, which is applicable w.e.f. A.Y. 2018-19, unless corresponding income is offered to tax, TDS related to the said income cannot be allowed
Section 143(1)Section 199Section 244A
244A of the Income Tax Act, 1961 was already issued to the assessee in the order passed u/s 143(1) of the Income Tax
Act, 1961 dated 30.12.2016. 3. Aggrieved with the order of A.O., assessee carried the matter in appeal before the Ld. CIT(A), but could not succeed. The Ld.
CIT(A) for the reasons stated in their
