In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2004-05 (Appellant ) (Respondent) Sandersans & Morgans -Versus- A.C.I.T., Circle-54, Kolkata Kolkata (Pan:Abbfs 4291 B) For The Appellant : Shri J.P.Khaitan & Shri S.Basu, Advocate For The Respondent : Shri D.Banerjee, Jcit Date Of Hearing : 21.09.2015. Date Of Pronouncement : 23.09.2015 Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Revenue Arises Out Of The Order Of The Learned Cita In Appeal No. 85/Cit(A)-Xxxvii/Acit-54/08-09. Dated 18.03.2009 For The Asst Year 2004-05 Arising Out Of The Order Of The Learned Assessing Officer Framed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

TDS certificate for Rs. 1,01,090/- was duly furnished to the Learned AO by the assessee by way of an independent letter dt 28.5.2008 filed on 30.5.2008 which is enclosed in page 42 of the paper book filed by the Learned AR. He argued the provisions of section 199(3