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2015 (8) TMI 705 - AT - Income TaxRevision u/s 263 - Revenue filled cross appeals against orders of revision - Held that:- The provisions of the Act does not provide for filing of Cross Objection against the order passed U/s. 263. It is trite law that no appeal is maintainable unless the statute expressly provides for the same. Keeping in view of this settled legal position, we hold that the Cross Objections filed by Revenue are not at all maintainable, hence dismissed as such. - Decided against revenue Directions of CIT for making addition in respect of payments made under the provisions of Section 40A(3) - Held that:- As in the case of M/s. Coramandal Fertilizers Ltd., no cash payments were made and in the case of M/s. Ravindra Agro Service Centre, it is clear that no payments in cash exceeding ₹ 20,000/- were made. This evidence has not been rebutted by the Ld. CIT-DR. Hence, we had no option but to hold that the provisions of Section 40A(3) are not applicable to the present case. - Decided in favour of assessee. Disallowance u/s 40(a)(ia) - Non deduction of TDS on interest payment - Held that:- Neither the AO nor the CIT disputed the fact of filing copy of Form 15H before the AO. No doubt, it is fact that the appellant failed to produce proof in support of dispatch of Form 15H to the CIT. In our considered opinion, this by itself does not entail any addition. It is only technical breach of law and the act provides for separate penal provisions for such default. Therefore, no disallowance can be made and to the provisions of Section 40(a)(ia) of the Act. See Vijaya Bank Vs. ITO [2014 (3) TMI 539 - ITAT DELHI] - Decided in favour of assessee.
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