TaxTMI 
TaxTMI 
2026 (10) TMI 600
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....h Wadhwani, Advocate For the Revenue : Shri Basavaraj Hiremath, CIT-DR a/w Shri Rajgopal Parthasarathi, Sr. DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A) / NFAC dated 29.12.2025 for Assessment Year (AY) 2013-14 in treating the assessee in default vide order dated 19.03.2020 passed....
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....voices in support of the reply were not provided. The reply of the assessee was not accepted by the AO. The assessee made payment of Rs. 21,304/- per month, on which no TDS was made. The AO treated the payment against maintenance charges as payment against rent and treated the assessee as being in default on account of short deduction of tax of Rs. 25,565/- under Section 201(1). The AO also worked....
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....rther aggrieved, the assessee has filed the present appeal. 3. We have heard the rival submissions of both the parties and have gone through the orders of the lower authorities carefully. We find that the contention of the assessee throughout the proceedings under Section 201(1) is that the assessee has made payment on account of reimbursement of common area maintenance charges without any mark....