ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 UDAIPUR, UDAIPUR vs. RAVI INFRABUILD PROJECTS LIMITED, UDAIPUR
In the result, the appeal is allowed for statistical purposes
ITA 786/JODH/2024[2023-24]Status: DisposedITAT Jodhpur30 Oct 2025AY 2023-24
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(1)Section 199Section 199(1)Section 250
TDS had been deducted in April
2022 (prior to the due date for filing the AY 2023-24 return) and pressed that credit be allowed in this year in view of section 199