2022 (12) TMI 1128

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....for the appellant Mr. Himangshyu Kumar Roy, Adv. Mr. Paban Kumar Roy, Adv. Mr. Bhaskar Sengupta, Adv. .. . for the respondent ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, "B" SMC Bench, Kolkata (the Tribunal) in ITA No....

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....lied upon only the figures mentioned in the TDS certificate and ignored Form No.26AS. For better appreciation it would be relevant to quote the finding recorded by the learned Tribunal. "On perusal of the same, it shows that the assessee for this AY (2010-11) (FY 2009-10) has received income of Rs.3,95,030/- and TDS of Rs.39,569/- has been deducted and deposited the same in the Government....

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....S is maintained by the Income-tax Department. In such a scenario, in the interest of justice and since it is second round of assessee's appeal, and keeping in mind that there should be finality of the issue I am deciding as infra. First of all, Form 16A is generated by M/s. Unipay Marketing Pvt. Ltd. which is payer and the assessee who is the payee has no control over it. Even if the amount is pai....