PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 1004/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jan 2025AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anup Singh, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 44A
111A and deduction u/c VIA are concerned, the same stood accepted by ld.AO. However, with regards to the issue of increase in TDS return (which was not there in notice u/s 143(2) dated 13.8.2018), it is submitted that Return of Income was revised to claim TDS credit worth Rs. 6,36,444/-, which was not appearing in from 26AS
