In the result, Revenue’s appeal is dismissed
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee
TDS made on such interest and the amount received and repaid during the year. Such details are recorded by ld CITA) at page No. 18 & 19 of his order. The assessee also stated that the assessing officer considered only peak of all transaction and made addition of Rs. 4.15 Crore in AY 2010-11 and Rs. 2.14 Crore