AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

TDS not deducted on it. Hence, the same is required to be added back to total income of the assessee”. 4. The ld. Assessing Officer has observed that the assessee did not appear in response to the show-cause notice and accordingly he passed the rectification order. He made an addition of both these amounts to the total income

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”