MAHESH CHAND GOYAL,ALWAR vs. ITO, WARD 1(2), ALWAR
In the result, the appeal of the assessee is allowed
ITA 1153/JPR/2024[2022-23]Status: DisposedITAT Jaipur10 Apr 2025AY 2022-23
Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Chand Goyal, H-6, Rishi Trading Co., Newanaj Mandi, Alwar 301001 Pan No.:Abtpg9841M ...... Appellant Vs.
For Appellant: Mr.Ankit Gupta, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT- Ld. DR
Section 143(1)Section 194HSection 194QSection 234ASection 250
disallowance of TDS credit on proportionate basis whereas the receipts us 194A, 194H and 1941 are already disclosed by the assessee in his ITR also. The mechanism adopted by the Ld. Assessing Officer is
arbitrary in nature and therefore, bad in law. Hence the intimation passed u/s 143(1) be quashed.
2 The Ld. Assessing Officer provided the mechanism
