MS RAJMAL LAKHICHAND,JALGAON vs. DCIT, JALGAON
In the result, the appeal filed by the assessee is allowed
ITA 1205/PUN/2023[2016-2017]Status: DisposedITAT Pune11 Apr 2025AY 2016-2017
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 M/S Rajmal Lakhichand Vs. Dcit, Jalgaon 169, Balaji Peth, Jalgaon – 425001 Pan: Aacfr8609L (Appellant) (Respondent) Assessee By : Shri Nikhil Pathak Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 29-01-2025 Date Of Pronouncement : 11-04-2025 O R D E R
For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai, Addl CIT-DR
Section 143(2)
TDS-
Rs. 30,22,145/-
5. Interest on LBT-
Rs.133/-
6. Interest on VAT-
Rs. 2,02,248/-
5
Out of this, interest of Rs.2,16,99,167/- paid to bank and interest of Rs.3,31,77,113/- paid to others is liable for considering for disallowance u/s 36(1)(iii) of the Income Tax Act, 1961.”
9. He analyzed