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 1028 - AT - Income TaxDefault U/s 201(1) and 201(1A) - non-deduction of tax on interest payment exceeding basic limit due to submission of form 15G/15H - HELD THAT:- As found from the record that during the appellate proceedings, the assessee had filed the additional evidences which were sent by the CIT(A) to the AO for his remand report. The remand report so submitted by the AO has been reproduced by the CIT(A) at page 7 of his appellate order. Nothing was produced by the Department so as to persuade the Bench to deviate from the findings recorded by the CIT(A) wherein the CIT(A) after considering the remand report held that the assessee was not in default u/s 201(1) and 201(1A). Thus we do not find any reason to interfere in the findings of ld. CIT(A). - Decided against revenue
|