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2014 (12) TMI 339 - AT - Income TaxNon-adjudication of two grounds – Facts and details submitted considered or not - Held that:- From the order of the CIT(A), it is ex-facie evident that the submissions of the assessee were not considered - the CIT(A) ought to have adverted to the submissions of the assessee and passed a speaking order - the order of the CIT(A) is hereby set aside and the matter is remitted back to the CIT(A) for fresh decision – Decided in favour of assessee. Disallowance u/s 40(a)(ia) – TDS deducted and paid before due date of furnishing return – Held that:- The AO observed that the assessee-firm has paid an amount to M/s.Ramjki Hari and to Shri Ashokbhai Ramjibhai towards interest on unsecured loan availed from them - the assessee has not raised any objection against the disallowance made u/s.40(a)(ia) of the Act - CIT(A) has confirmed the addition made by the AO on the basis that the payments to the parties were made after 31/03/2005 and there is no evidence of deduction of tax prior to 31/03/2005 - after considering the totality of the facts of the case, the issue is also to be remitted back to the CIT(A) for verification of claim of the assessee that the TDS was deducted prior to 31/03/2005 and deposited in the Government account prior to due date of filing of return – Decided in favour of assessee.
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