TATANLAL BIHARILAL ATAL,,AMARAVATI vs. ITO, WARD- 1,, AMARAVATI
In the result, assessee’s appeal is allowed
ITA 90/NAG/2017[2013-14]Status: DisposedITAT Nagpur26 Oct 2018AY 2013-14
Bench: Shri Sandeep Gosain & Shri G. Manjunatha
For Appellant: Shri K.P. DewaniFor Respondent: Shri U.U. Kasar
Section 10(37)Section 143(1)Section 143(3)Section 194LSection 199Section 234DSection 244A
TDS certificate is no issued in HUF, the same was not claimed in HUF hands nor it reflects in 26AS of HUF. AO has also charged interest u/s 244A at Rs. 273649 & u/s 234D at Rs.
349306/-. Hence this appeal.”
2. Brief facts of the case are that the assessee filed his return of
income declaring total income
