ITAT Directs AO to Verify TDS Payment Documents Submitted for First Time

PNC SPSCPL (JV) Vs DCIT (TDS) (ITAT Agra)

ITAT Agra held that evidences with regard to deposit of income tax deducted at source (TDS) filed for the first time before ITAT hence appeal allowed with direction to AO to verify the documents.

Facts- The assessee is engaged in the business of road construction. It acquires road construction contracts and further sub contracts them to other concerns. AO observed from the documents furnished online i.e. Form No. 3CB Report Point No. 34 ,furnished by the assessee that the assessee has not deducted any TDS in respect

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