M/S RAJENDRA AGRI PRODUCTS P LTD,INDORE vs. DCIT (TDS) , BANGALURU
In the result, appeal of assessee is allowed
ITA 121/IND/2022[2018-19]Status: DisposedITAT Indore11 Apr 2023AY 2018-19
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirajendra Agri Product P. Dcit Ltd. Cpc Banglore Vs. 302, Royal House,11/13 Usha Ganj Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcr 3053 L Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023
Section 143Section 143(1)Section 143(3)Section 192BSection 194CSection 40Section 43B
192B is concerned the TDS amount of Rs. 12,90,954/- is seen paid on 31/10/2018 which is not within the stipulated time line"
4.The learned Commissioner of Income Tax(Appeals) National
Faceless Appeal Centre has erred in confirming the additions aggregating to Rs.
42,10,786/- which is inclusive of Rs.12,90,954/- w's 43B(twice