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TDS Scrutiny Only: ITAT Remands 36(1)(va), 43B & 40(a) Disallowances
Case Law Details
- Case Name
- Neelanchal High Rise LLP Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Bangalore
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Neelanchal High Rise LLP Vs ACIT (ITAT Bangalore)
Only TDS Issue Scrutinised— CPC Adjustments on 36(1)(va), 43B & 40(a)sustained Without Enquiry- Remanded for Proper Verification
Assessee LLP filed return on 30.05.2021. CPC made adjustments u/s 143(1) amounting to Rs.32,15,117/-. Case was later selected for scrutiny under CASS to examine business receipts subject to TDS. Notices u/s 143(2) & 142(1) were issued on 29.06.2021 & 27.10.2021. Assessee responded on 01.12.2021 with documents. AO accepted the CPC-determined income & completed assessment u/s 143(3) on 02.09.2022 but r...
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