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2015 (8) TMI 927 - HC - Income TaxTDS liability - Tribunal found that CIT(A) had rightly considered that tax had been deducted and deposited in the Government treasury - Held that:- The issue has been decided based on the material placed on record by the assessee before the appellate authorities which has gone into by both the appellate authorities, and it being essentially a finding of fact, in our view no question much less substantial question of law can be said to arise out of the order of Tribunal. However, while dismissing the appeal we direct the Assessing Officer and give liberty to check and verify correctness of the claim as to whether the tax had been deducted and deposited in the Government treasury account, which was claimed on the payment of ₹ 84,56,827/-, and the Assessing Officer is at liberty to initiate proceedings, in case not satisfied with the claim put forward before the appellate authorities, in accordance with law.
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