DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD
In the result, this appeal of the assessee is allowed
ITA 27/RAN/2024[2018-19]Status: DisposedITAT Ranchi30 May 2025AY 2018-19
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue
Section 133(6)Section 143(3)Section 263
26A of M/s Dev Multicom Pvt Ltd was also in on record with the AO as stated above.
e)
That as such, it is erroneous and incorrect to state that the Ld AO did not conduct any enquiry with respect to non deduction of TDS on hire charges paid to these 2 entities. That merely because AO formed an opinion
