J.P TOBACO PRODUCTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, both the appeals of the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

194J, i.e., the sections I.T.A. No.229/JAB/2015 I.T.A. No. 230/Jab/2015 4 under which the payments subject to tax deduction at source fell in the instant case, by 31/5/2008 and 31/5/2009 for credits on 31/3/2008 and 31/3/2009 respectively. The deposit of tax deducted at source for both the years under reference as per Annexure-A supra and, thus, admittedly,is on 28th