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2022 (11) TMI 364 - AT - Income TaxTDS u/s 194C - addition u/s. 40(a)(ia) - non-deduction of TDS on carting expenses - assessee has failed to furnish the details of PANs of the carting parties before the AO during the original assessment proceedings and therefore failed to comply the provisions of sec. 194C(6) of the Act - HELD THAT:- We note that assessee submitted before us, PANs of the payees and PAN is mentioned in respective bills. We also note that Form-26Q was verified by Ld. CIT(A) and after verification of Form-26Q, the CIT(A) deleted the addition. We note that assessee has furnished details of PAN which were mentioned in Form-26Q therefore as per the provision of section 194C(6) of the Act, the addition should not be made in the hands of assessee. For that, reliance can be placed on the order of Soma Rani Ghosh vs. Deputy Commissioner of Income-tax [2016 (10) TMI 55 - ITAT KOLKATA] Therefore, we note that since the assessee has filed Form-26Q, PAN number of the payees and the assessment year under consideration is A.Y. 2011-12, therefore we note that there is no infirmity in the order passed by Ld. CIT(A). That being so, we decline to interfere in the order passed by Ld. CIT(A) and Revenue's appeal is hereby dismissed.
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