RAMESH ANAND,INDORE vs. INCOME TAX OFFICER-4(1), INDORE
In the result, the appeal of the assessee is allowed
ITA 64/IND/2018[2012-13]Status: DisposedITAT Indore27 Nov 2018AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ramesh Anand Ito, 4(1), C/O G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. Rnt Marg, Indore (Appellant) (Revenue) Pan: Aeapa1661F Appellant By Shri Pankaj Shah, Ca Respondent By Shri K.C. Selvamni Sr. Dr Date Of Hearing: 20.11.2018 Date Of Pronouncement: 27.11.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 16.11.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On Ramesh Anand
Section 139Section 143(2)Section 143(3)Section 40
disallowance-interest etc. Paid to a resident without deduction of tax at source (Second Proviso
)-Assessment year 2008-09 and 2009-10 -Whether second
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Ramesh Anand
proviso to section 40(a)(ia) is declaratory and curative and it has retrospective effect from 01.04.2005- Held, yes- whether, therefore, where assessee made payments without deducting tax at source under section 194J
