Bench: Shri Kul Bharatassessment Year: 2012-13 Ito-4(4) Shri Kailash Laddha Indore बनाम/ (Revenue) (Respondent) Vs. P.A. No.Abapl7530R Revenue By Shri R.P. Maurya, Sr. Dr Respondent By S/Shri Kanak Tibrewala & Kamal Jain Ars Date Of Hearing: 15.10.2020 Date Of Pronouncement: 19.10.2020
TDS on the said amount.” Siraj Ul Hasan /ITANo.872/2019 2. Briefly stated facts are that the assessment u/s 143(3) of the Income Tax Act 1961(herein after referred as the Act) was made on 18.03.2015 assessing the total income at Rs.5,51,223/-. Subsequently, it was observed that the assessee had not deducted tax at source on the interest