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2011 (8) TMI 1068 - AT - Income TaxTDS u/s 194C - default of assessee was non furnishing of form 15J alongwith form 15I - Held that:- Assessee did not submit form 15J by 30.06.2006 because he had not received form 15-I. He was of the view that 15-I was received subsequently when the assessee was confronted with the issue of disallowance under section 40(a)(ia). The availability of form15-I, however, at the time of assessment proceedings is not doubted. Therefore, in view of decision in the case of Shri Vipin P. Mehta (2011 (5) TMI 503 - ITAT MUMBAI), Assessing Officer is directed to delete the disallowance
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