VINOD KUMAR GUPTA HUF,VARANASI vs. ACIT, CC, VARANASI
In the result, the appeal of the assessee is partly allowed
ITA 119/VNS/2019[2014-2015]Status: DisposedITAT Varanasi23 Mar 2022AY 2014-2015
Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Vinod Kumar Gupta (Huf), V. Acit, 20, Raghunath Nagar, Mahmoorganj, Central Circle, Varanasi Varanasi, U.P. Pan-Aabhv1586P (Appellant) (Respondent) Appellant By: Mr. O.P. Shukla, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 23.03.2022 Date Of Pronouncement: 23.03.2022 O R D E R
For Appellant: Mr. O.P. Shukla, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R
TDS thereon. Due date for filing of return of income the said amount has not reflected in their 26Q and after expiry of one year the said amount were reflected in 26AS due to deductor has made provision after filing of return of income by the appellant.
2. Because the Ld. Commissioner of Income Tax (Appeals) was not justified