Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1325 - AT - Income TaxIssues not properly addressed as per section 143 of the Act – Held that:- No specific ground was raised before the CIT(A), and hence, there is no decision by the learned CIT(A) on this aspect - since there is no decision of the learned CIT(A) on this aspect, the order of the CIT(A) set aside and the matter restored for fresh adjudication to decide the aspect as to whether the AO was justified in making adjustment while passing intimation under section 143(1). Deletion made u/s 40(a)(ia) of the Act – Failure to appreciate the effect of amendment made u/s 40(a)(ia) of the Act – Held that:- Relying upon CIT Vs. Royal Builders [2014 (1) TMI 136 - GUJARAT HIGH COURT] - The amended provision of Section 40 (a)(ia) clearly gives the time to the assessee to deposit the TDS on or before the due date specified in subsection (1) of Section 139 of the Act - The amendment came into effect from 1.04.2010 - The disallowance was made by the AO under section 40(a)(ia) of the Act on this basis that no TDS was deducted by the assessee in respect of the payment and therefore, the same is required to be disallowed - assessee could not produce any evidence in support of his contention – thus, the order of the CIT(A) set aside and the matter remitted back for fresh adjudication – Decided in favour of Assessee.
|