RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

54F of the Act. The Ld. CIT(A) considering the facts and circumstances of the case and in accordance with law has allowed the appeal. Issue No. 11 – AY 2021-22 Addition due to Non deduction of TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

54F \nof Income Tax Act, 1961. \n\n6. Whether on facts and circumstances of the case and in law, the CIT(A) erred in \ndeleting the addition of Rs.1,00,000/- in respect of gift received from father Shri \nSurya Narayan Pandey without appreciating the fact that the assessee has not \nproduced any documentary evidence in support of his claim