RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL
In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No
ITA 157/IND/2023[2020-21]Status: DisposedITAT Indore24 Jul 2025AY 2020-21
Section 143(1)Section 234BSection 37
TDS of Rs.9469 be kindly allowed.\n4.That on the facts and in the circumstances of the case and in law,\nthe levy of interest under section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420