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
section 143(1) by CPC, Bengaluru.
2. In the present appeal Revenue has raised sole ground which read as under:
“ Whether on the facts and circumstances of the case, the Ld. CIT(A), NFAC,
Delhi was justified in allowing the appeal of assessee, by directing the AO to allow the credit of TDS, amounting to Rs. 11679163/- despite the fact