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2022 (2) TMI 325 - AT - Income TaxRevision u/s 263 by CIT - disallowance under Section 40(a)(ia) - HELD THAT:- Assessing Officer vide order passed in pursuance of order under Section 263 of the Act, has given a finding that assessee has produced the copies of details of TDS certificate and details of suppliers and also the material which were not supplied to the assessee. AO found that the assessee had deducted TDS on the expenses as mandated by Section 194C(3), hence no addition was made. Thus, the issue of 40(a)(ia) of the Act as raised by the ld. Pr. CIT in the impugned order is no longer in issue and hence on this score matter is decided in favour of the assessee. It is an admitted fact that this issue was covered in favour of the assessee by various orders of the Tribunal in the earlier years and the only reason assigned by the ld. Pr. CIT for setting aside the assessment order is that the AO has not seen the history of the case and the issue has not been settled. Thus, it cannot be held that the assessment order is either erroneous or prejudicial to the interest of Revenue. Accordingly, on this issue also the order of the Pr. CIT cannot be sustained. The order of the ld. Pr. CIT is set aside and the appeal of the assessee is allowed.
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