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Section 406 Section 143(3)4 Section 194J2 Section 133A2 Section 1482 Deduction2 Reassessment2 TDS2 Disallowance2 Addition to Income

DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(1), HYDERABAD vs. EAST INDIA PETROLEUM PRIVATE LIMITED , HYDERABAD

In the result, both the appeals under consideration are dismissed in above terms

ITA 2402/HYD/2018[2007-08]Status: DisposedITAT Hyderabad24 Aug 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar

Section 133ASection 143(3)Section 148Section 194JSection 40

194J on the condition that on furnishing original Form 26AS by the assessee wherein the recipient has accounted for the same as income for the A.Y.2011-12, overlooking the fact that the second proviso of section 40(a)(ia) upon which the Ld.CIT(A) has relied to allow the deduction for the A.Y.2011-12, was inserted vide Finance Act, 2012, w.e.f