PRABHAKAR MANJAJI THAKRE vs. PRINCIPOAL C.I.T.-1, NAGPUR
In the result, the appeal of the assessee is dismissed
ITA 230/NAG/2016[2011-12]Status: DisposedITAT Pune01 Apr 2022AY 2011-12
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year : 2011-12
For Appellant: Shri M.K. KulkarniFor Respondent: Shri J.P. Chandraker
Section 142(1)Section 143(3)Section 194ASection 201Section 263Section 40Section 54E
4. I have considered the facts of the case, the assessment records and the submissions of the assessee carefully. The assessee was required to deduct TDS on the payment of interest as per the provisions of sec. 1 94A of the 1. T. Act, 1961: It is undisputed fact that the assessee did not make any such