ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1), JABALPUR, JABALPUR vs. PARVINDAR SINGH, JABALPUR
In the result, the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed
ITA 98/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleacit, Vs Parvinder Singh, Circle-2(1), 526, Madan Mahal, Jabalpur. Jabalpur. (Appellant) (Respondent) Pan No. Asaps9672A C.O.No.-9/Jab/2023 (In Ita No.98/Jab/2023) (Assessment Year- 2011- 2012) Parvinder Singh, Vs Acit, 526, Madan Mahal, Circle-2(1), Jabalpur. Jabalpur. (Appellant) (Respondent) Pan No. Asaps9672A Assessee By Shri Dhiraj Ghai, Ca Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023
Section 268ASection 40
section 40(a)(ia) of the I.T. Act,1961 without appreciating the fact that the assessee has not proved the deduction of TDS in r/o interest to M/s
Hinduja Leyland Finance amounting to Rs. 3,36,000/- and to Indusind Bank Ltd.amounting to Rs. 2,98,794/-.
(B) Whether on the facts and circumstances of the case
