In the result, the appeal of the assessee is allowed
Bench: Itat & The Delay Occurred May Kindly Be Condoned.
section 56 of IT Act, 1961 and the CIT(A) has erred in not giving any finding thereon. 3. The Ld. AO has erred in law as well on the facts and circumstances of the case in not giving the credit of TDS of Rs.56,122/- u/s 194A and self assessment tax of Rs.7,230/- u/s 140A