ITO, WD-1(3), KOLKATA, KOLKATA vs. THE INSTITUTE OF INDIAN FOUNDRYMEN, KOLKATA
In the result, the appeal filed by the Revenue, is dismissed
ITA 593/KOL/2016[2010-2011]Status: DisposedITAT Kolkata12 Sept 2018AY 2010-2011
Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Ito(E), Wd-1(3), Kolkata Vs. The Institute Of Indian Foundrymen 6Th Floor, 10B, Middleton Row, Kolkata Iif Center, 335, Rajdanga Main – 700 071. Road, East Kolkata Township, P.O. Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt 6606 M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..
For Appellant: Smt. Pinaki Mukherjee, Addl. CITFor Respondent: Shri Miraj D. Shah, AR
Section 12ASection 143(3)Section 145(3)
section required to be credited on accrual basis.
3. That on the facts and circumstances of the case, the CIT(A) has erred in allowing relief to the assessee ignoring the fact that TDS of Rs.4,94,685/- was claimed in the return of income while the income on such TDS was not credited in the I/E accounts as required
