Jai Singh Jadeja v. ITO

Parties Involved

Facts Summary

The appellant, Jai Singh Jadeja, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 12.07.2024, which arose from the intimation order passed under section 143(1) of the Income Tax Act, 1961 by the Assessing Officer, Centralized Processing Centre, Bengaluru. The appellant contested the order restricting the credit of TDS at Rs.43,464/- as against the claimed amount of Rs.1,06,151/- under sections 194H and 194Q of the Act. The appellant argued that the TDS made by the purchaser were not his sales but those of the agriculturist/farmer, and thus, the credit should not have been claimed by him. The appellant also cited decisions from the Hon'ble ITAT Jaipur Bench to support his claim.…

Legal Issues

• 1. Whether the appellant is justified in claiming credit of TDS under sections 194H and 194Q of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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