TMI Blog2023 (5) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ments account. This is evident from the bank statement. We are of the view that the assessee has deposited tax on or before the due date, therefore, the AO is directed to delete the impugned addition. Decided in favour of assessee. - ITA No.268 to 270/Del/2022 - - - Dated:- 19-4-2023 - SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER Appellant by Sh. Vishal Kalra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as non salary payment to residents in respect of TDS during April to June, 2020. The assessee was required to deposit the TDS by 7th July 2020 as per the rule 30 of the IT Rules 1962. 5. The assessee instructed its bankers to debit its bank account and deposited TDS for various payments made in various dates in month of June, 2020. The amount of TDS amounting to Rs.19343666/- was debite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supported the findings of the NFAC. 10. We have given a thoughtful consideration to the orders of the authorities below and have also the benefit of going through the bank account exhibited in the paper book. 11. In our considered opinion when the payments have been electronically made on 07.07.2020 which is the due dates and the money has flown from the bank account of the assessee it shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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