Matter remanded as evidences establishing non-deduction of tax not furnished before lower authority

Oriental Bank of Commerce Vs ITO (ITAT Jaipur)

ITAT Jaipur held that matter is fit to remand back to file of AO since assessee has sufficient reason to establish non-deduction of tax, however, the evidences were not furnished before lower authority. Accordingly, appeal allowed and matter remanded.

Facts- The assessee is a nationalized bank engaged in banking services. On verification of the information so furnished, AO find that there is a short deduction of TDS for an amount of Rs. 7,26,006/- in this case on the various depositors wherein short fall were ob

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