ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA
In the result, appeal of the Revenue is dismissed
ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12
Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)
For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA
Section 115JSection 143(3)Section 14ASection 211Section 40
TDS provisions, the assessee could be declared to be an assessee in default under section 201, but no disallowance could be made by invoking the provisions of section 40(a)(ia).
4. We have heard the arguments of both the sides and also perused the relevant material available on record. Although the ld.
D.R. has relied on the decision
