LITECON INDUSTRIES PVT. LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT
In the result, appeal of the assessee is allowed
ITA 220/SRT/2023[2018-19]Status: DisposedITAT Surat11 Dec 2023AY 2018-19
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.220/Srt/2023 ("नधा"रण वष" / Assessment Year: (2018-19) (Physical Court Hearing) Litecon Industries Pvt. Ltd. Principal Commissioner Of Income Tax-1, Surat, 1, 123, 1St Floor, Aaykar Block No.255, Navi Pardi, B/H Vs. Kamrej Sugar, Joy N Joy Road, Bhavan, Majura Gate, Surat-395002 Kamrej, Surat-394150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcl 8007 A अपीलाथ"/ Appellant ""थ" / Respondent
Section 142(1)Section 143(3)Section 194(7)Section 263Section 40
TDS compliance were supported by receipt issued by CPC. If the same is not apparent technically on screen, it is not fault or lapse on the part of the assessee as these submissions are supported by valid receipts issued by CPC. These receipts must be accepted by the PCIT.
5) The learned PCIT has erred in considering the assessment order
