2019 (3) TMI 1796

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....he Respondent : Shri D.G. Pansari, Sr.AR-CIT ORDER Per Ravish Sood, Judicial Member: The assessee has filed this appeal, wherein the assessee is contesting that the Ld. Commissioner of Income Tax (Appeals) has erred in not granting the credit of Dividend Distribution Tax paid u/s. 115-O of the Income Tax Act (Act) as appearing in Form No. 26AS and also erred in levying interest u/s. 115P ....

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....end Distribution Tax paid by the assessee against the liability determined by the AO u/s. 115-O of the Act. Accordingly she submitted that the assessee is not seeking deduction of dividend distribution tax paid by it against to tax payable on the total income, as presumed by Ld CIT(A). 4. Ld.DR, on the contrary submitted that the present issue does not arise out of assessment order passed u/s. ....