M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154 was filed by the assessee before the concerned Income Tax Officer. Thus