ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIRCLE-1, DURGAPUR, DURGAPUR
In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes
ITA 2185/KOL/2016[2013-14]Status: DisposedITAT Kolkata29 Jun 2018AY 2013-14
Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr
For Appellant: Shri Arnab Chakraborty, AdvocateFor Respondent: Shri S. Dasgupta, Addl. CIT DR
Section 11Section 12ASection 143(3)
68,550/- on 8.3.2010 and Rs 1,00,000/- during financial year 2010-11 totalling to Rs
2,87,420/- . He observed that as per the Act, tax is to be deducted on the date on which the bill is raised or payment is made whichever is earlier. Accordingly he observed that the TDS was to be made
