ITO, WARD-4(1), PATNA vs. HEMANT KUMAR DAS, PATNA

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

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

TDS. The ld. Assessing Officer was of the view that claim of these liabilities can only be allowed, if they are actually discharged by the assessee. Since the assessee failed to prove actual payment of these dues, the ld. Assessing Officer disallowed the claim. The stand of the assessee is that certain issues were under litigation and did not attain

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra