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Section 2632 Section 402 Section 194A(3)(iv)2

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

293/-, in spite of the fact on record that the same spite of the fact on record that the same was paid along with interest was paid along with interest before the due date of filing ROI as before the due date of filing ROI as evidenced by Tax Audit Report. 9. The Pr.CIT erred in setting aside the issue