RAJENDRA KUMAR SAMAD,JAMSHEDPUR vs. ITO WARD 2(4), JAMSHEDPUR, JAMSHEDPUR
In the result, grounds of appeal raised by the assessee are allowed
ITA 207/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rajendra Kumar Samad, I.T.O., Dipasai, Kharswan, Saraikela-833216 Ward 2(4), Vs. (Jharkhand) Jamshedpur. Pan No. Fiops 6380 C Appellant/ Assessee Respondent/ Revenue
Section 143(2)Section 234Section 234ASection 89
Section 89 had been granted and credit of TDS amounting to Rs. 5,68,775/- had also been given. The system is wrongly calculated interest u/s 234A, 234B & 234C during passing the assessment order.
In this regard, it is found that the calculation of interest u/s 234A, 234B
& 234C should not be charged during passing the assessment order
