D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

801B(10) with regards to its project DK Honey Homes. ITANo.23/Ind/2022 D.K. Construction 2 That on the facts and in the circumstances of the case of the assessee the Ld. Commissioner of Income Tax was not justified in confirming the disallowance of Rs. 4394/ made by the AO towards interest paid on TDS.” 2. At the time of hearing