THE COMMISSIONER OF INCOME TAX-I, vs. AYYAPPA INFRA PROJECTS PVT LTD.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS on the said amount. The assessing authority thereafter added this amount of Rs. 23,48,979/- to the total income and disallowed the expense which was debited in the Profit & Loss Account. Against Ext.P3 Order dated 17.12.2010 passed by the assessing authority, the petitioner filed a Revision Petition under section 264 of the Income Tax Act before