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2022 (6) TMI 145 - AT - Income TaxAddition u/s 40(a)(ia) - assessee had violated provision u/s 201 of the Act by not deducting of TDS from the parties - HELD THAT:- The said amount paid to the parties was duly declared in the return of the contractees. The certificates produced before learned CIT(A). But the Learned Authority did not consider the said documents and passed the Order Accordingly. In Case of, ACIT-III, Kanpur v. Raja Chkravarty [2015 (8) TMI 753 - ITAT LUCKNOW] observed that no disallowance under section 40(a)(ia) can be made if it is established that deductee has paid tax on amount received. In this stage we are unable to verify the sanctity of the documents. Hence, the matter is setting aside to the Ld. CIT(A) for de-novo adjudication by considering the evidences of assessee. Further, the assessee should get the reasonable opportunity for representing its case. Appeal of the assessee is allowed for statistical purpose.
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