In the result, the appeal filed by the assessee in ITA no
Bench: DR. S. SEETHALAKSHMI (Judicial Member)
TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred