NATIONAL HIGHWAY AUTHORITY OF INDIA,KANPUR vs. A CIT (TDS), KANPUR
In the result, the appeal of the assessee is allowed
ITA 243/LKW/2023[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13
Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2012-13 National Highway Authority V. Addl. Cit (Tds) Of India 7/199, Radiance Town, 53, Basant Vihar, Naubasta, Swaroop Nagar, Kanpur- Kanpur-208021. 208002. Pan:Aaatn1936H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 06 10 2025 Date Of Pronouncement: 17 10 2025 O R D E R
For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Amit Kumar, CIT(DR)
Section 154Section 201(1)Section 271CSection 275
TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition for rectification u/s 154 of the act, being totally in disregard to the provision of the act, being violative to the principles of natural justice, totally unwarranted be quashed.
6. Because there being neither failure to the deduct whole or any part of the tax, the discrepancy
