SRI MANINDRA MOHAN MAZUMDAR,BURDWAN vs. JCIT, RANGE-1, ASANSOL, ASANSOL
In the result, the appeal filed by the assessee is partly allowed
ITA 2201/KOL/2014[2009-2010]Status: DisposedITAT Kolkata23 May 2018AY 2009-2010
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2201/Kol/2014 ("नधा"रणवष" / Assessment Year: 2009-10) Sri Manindra Mohan Vs. J.C.I.T, Range-1, Asansol Mazumdar Sahana Apartment Mother Teressa 19, Radhangar Road, Burnpur- 713325, Road, Lower Chelidanga, Asansol – Dist- Burdwan. 713304. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aelpm 0074 R (Appellant) .. (Respondent)
For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 10(34)Section 10(38)Section 143(3)Section 14A
TDS of Rs.60,004/- was deducted). As the assessee has offered Rs.6,00,000/- for tax purposes, therefore, he is entitled to take the proportionate credit in the Assessment Year under consideration. The credit for tax deducted should be allowed as per the provisions of section 199 of the Act. At this juncture, it is appropriate to quote the relevant
