Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 506 - AT - Income TaxNon-inclusion of TDS deductions in assessment - CIT deleted the AO's Order - Held that:- The order of the A.O. was erroneous insofar as it was prejudicial to the interests of Revenue. Assessee might have submitted some details before AO, but looking at the said details itself shows that the assessee has claimed a number of payments as not liable for deduction of tax at source since the payments did not exceed Rs.20,000/50,000 and had also claimed that part of charges were arising only out of sub-contract - as theses aspects were never examined by the A.O. CIT exercised his power under Section 263 rightly set aside the order of A.O. considering it erroneous - against assessee.
|