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2015 (10) TMI 1505 - AT - Income TaxShort payment of TDS and/or late payment of TDS - Held that:- At the time of hearing of the Departmental's appeal before us learned counsel for the assessee Shri Tapan Gupta stated that the company had filed the revised eTDS return in Form 24Q Q1 of the financial year 2007-08 for rectifying the mistakes/ errors in its original eTDS return. It was brought to our notice that post filing of said revised eTDS return, the tax demand payable by the company has become nil and there is no further tax payable by the company. A copy of status of payment of TDS traces was produced before us. Since the alternate ground raised by the assessee has not been discussed by the Commissioner of Income-tax (Appeals) or the Assessing Officer, we deem it fit in the circumstances to set aside this issue to the file of the Assessing Officer to verify whether the statement made by learned counsel before us is correct and thereafter decide the same in accordance with law.
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