SMT. SARLA GUPTA,JAGDALPUR (CG) vs. I.T.O., JAGDALPUR (CG)
In the result, appeals filed by the assessee for assessment years
ITA 110/BIL/2015[2011-12]Status: DisposedITAT Raipur25 May 2018AY 2011-12
Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 Assessment Year: 2007-08 & Assessment Year: 2008-09 Smt. Sarla Gupta, The Income Tax Officer, W/O Late Mukesh Gupta, Aayakar Bhawan, Prop. M/S Electronics Traders, Behind Jhankar Tlkies, Vadhera Complex, Vs. Civil Lines, Jagdalpur (C.G.) Jagdalpaur (C.G.) Pan: Adcpg9930C (Appellant) (Respondent) Assessee By : Shri S.R. Rao (Advocate) Revenue By : Shri Sanjay Kumar (Dr) Date Of Hearing: 09/03/2018 Date Of Pronouncement: 25/05/2018
For Appellant: Shri S.R. Rao (Advocate)For Respondent: Shri Sanjay Kumar (DR)
Section 143Section 147Section 148Section 194HSection 40
TDS default if the amount is payable. If, the amount is actually paid and the tax is not deducted section 40(a)(ia) of the Act does not apply. However, the AO rejecting the contention of the assessee inter alia made addition of Rs 45,83,010/- u/s 40(a)(ia) and determined the total income of the assessee
