In the result, the appeal of the assessee is allowed
Bench: Itat & The Delay Occurred May Kindly Be Condoned.
TDS of Rs.56,122/- u/s 194A and self assessment tax of Rs.7,230/- u/s 140A of IT Act, 1961 though shown in 26AS of assessee pertaining to relevant AY and the Ld. CIT(A) has erred in not giving any finding thereon. 4. That the AO has erred in law as well as on the facts and circumstances