Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 504 - AT - Income TaxNon-deduction of tax - assessee submitted that the A.O. made addition for non-deducting tax at source in respect of interest paid - Counsel submitted that form 15G/15H was filed late, however, the same was duly filed before the CIT(A) and CIT(A) ought to have considered these evidences - Ld. D.R. opposed these submissions and supported the order of the authorities below - HELD THAT:- As heard the rival submissions. It is not disputed by the revenue that the assessee had filed form 15G/15H. CIT(A) should have considered the evidences supplied by the assessee and in case he was not satisfied, he should have got it verified from the bank. Therefore, direct the A.O. to delete this addition.
|