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2013 (12) TMI 182 - AT - Income TaxDisallowance u/s 40(a)(ia) – assessment u/s 144 - Whether within the meaning of section 144 while making an assessment of taxable income to the best of his judgment the Assessing Officer is lawfully debarred to invoke the provisions of section 40(a)(ia) - Held that:- when having rejected the book result it was not the case of the Assessing Officer to go back to those very books of account which indicated nondeduction of tax at source on certain expenditures that had ripened to be disallowed under section 40(a)(ia). Following Sanjay Kumar Pradhan v. Asst. CIT [2011 (12) TMI 422 - ITAT CUTTACK] - A change of stand cannot be taken up later when the finding of fact remains the same as were available to the Assessing Officer - Part deduction of tax on certain payments do not lead to the finding that all the expenditures incurred were susceptible to be disallowed under section 40(a)(ia) for want of deduction of tax at source – Decided against Revenue.
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