2019 (3) TMI 1796

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..... ntum assessment proceedings, wherein the issue of Dividend Distribution Tax payable u/s. 115-O of the Act does not find place. Hence, in our view, the remedy against the grievance of the assessee does not arise in the present appeal. However, it is open for the assessee to seek remedy in the manner known to law. Accordingly, we do not find any merit in the present appeal filed by the assessee and .....

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..... bution Tax u/s. 115-O of the Act. According to Ld. AR, full amount paid by the assessee has not been given due credit against Dividend Distribution Tax determined by the AO u/s. 115-O of the Act. The case of the Ld. AR is that the assessee has taken this plea before the Ld. CIT(A) in the appeal filed against quantum assessment order, but the Ld. CIT(A) has dismissed the ground of assessee under th .....

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..... ered in affirmative. However she submitted that the said rectification petition has not since been disposed of by the AO. Accordingly, Ld. AR submitted that suitable direction may be given by the Tribunal to the AO in this matter. 6. We have heard the rival contentions and perused the record. Admittedly the present appeal filed by the assessee is against the order passed by the Ld. CIT(A) in th .....

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