INDIAN WIRE AND STEEL PRODUCTS ,KOLKATA vs. A.C.I.T.,CIRCLE-44, KOLKATA

In the result, the appeal of the assessee is allow

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Indian Wire & Steel Products.....…………........................................................……………….…......Appellant 2Nd Floor 113A, Manohar Das Katra Kolkata – 700 007 [Pan : Aaafi 7079 M] Vs. Asstt. Commissioner Of Income Tax, Circle-44, Kolkata………………………………….…....Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 10Th, 2019 Date Of Pronouncing The Order : January 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

TDS to the Bogus company are given below:- SI. Name of Company TAN Name of the Amounts Date of No. Deductor Payment/Credit 1 Sumit Iron CALI01192C Indian Wire & 1,20,000/- 31.03.2010 Steel Product 2 Vishakha Technologies CALI01192C Indian Wire & 1,80,000/- 31.03.2010 Steel Product 3. Moran Plant & Machinery CALI01192C Indian Wire & 1,20,000/- 31.03.2010 Steel Product