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Non- Deduction of TDS: No Addition if deductee included income in ITR
Case Law Details
- Case Name
- Sh. Nandkishore Bhikamchand Rathi Vs ITO (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Nagpur
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Sh. Nandkishore Bhikamchand Rathi Vs ITO (ITAT Nagpur)
The assessment order passed by disallowing an amount of Rs.5,18,596/- on the ground that the assesse has not followed the provision of Section 194A r.w.s. 40(a)(ia) of Income Tax Act, 1961.
ITAT find both the CIT(A) and the AO have not examined as to whether or not Smt. Kamalabai B. Rathi has taken into account of the income of interest received from the assessee of Rs. 1,64,130/- while computing the income in her return filed on 29.03.2013 and whether she has paid the tax due on the income declared by her in the return or...
