Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 531 - AT - Income TaxDisallowance u/s 40(a)(ia) - TDS u/s 194C AND 194I - AR contended that the effect of second proviso to section 40(a)(ia) that even if payer fails to deduct tax at source of any sum paid to the payee if the payee are admitted the income in the return filed and had paid tax thereon, then it is admitted that the payer has deducted and paid the tax on such sum on the date of furnishing the return by the resident payee - AR vehemently argued in such eventuality the provisions u/s 40(a)(ia) would not be invoked in view of the amendment by way of insertion of second proviso to section 40(a) - HELD THAT:- We note that in the first round of litigation the Tribunal restored the order of AO in respect of addition made u/s. 40(a)(ia) for violation of section 194I of the Act. Admittedly, the assessee did not challenge the said addition before the higher forum. Before us, now, by way of legal ground, the ld. AR contends that the applicability of section proviso inserted to section 40(A)(ia) of the Act, in our opinion, when the said addition was confirmed by the ITAT, there is no scope again sending the issue to the file of AO will arise. The CIT(A) also discussed the same and clearly held the said issue was not open to the AO for fresh adjudication in view of the issue attained finality by the order of ITAT. Therefore, we find no infirmity in the order of CIT(A) in this regard and the grounds raised by the assessee are dismissed.
|