TMI Blog2010 (7) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CIT(A) and the same deserves be deleted. Accordingly the disallowance is deleted. In the result, the appeal filed by the assessee is allowed. - I.P. BANSAL AND B.C. MEENA, JJ K.R. Manjani for the Appellant. Smt. Mona Mohanty for the Respondent. ORDER I.P. Bansal, Judicial Member - This is an appeal filed by the assessee. It is directed against the order of the CIT(A) dated 8-3-2010 for assessment year 2007-08. Grounds of appeal read as under : Ld. ITO as well as ld. CIT(A) have erred in sustaining addition of Rs. 12,63,265 in spite of the fact that TDS is duly paid on 7-4-2007 i.e., much before due date of filing of the return and also because amount of Rs. 10,26,404 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Officer is wrong. The assessee could deposit the TDS upto the due date of filing the income-tax return prescribed under section 139(1) as the tax was deducted in the month of March, 2007 and was also duly paid before the due date of filing the return. ld. CIT(A) has not accepted such submissions of the assessee and has upheld the disallowance. The assessee is aggrieved, hence, in appeal. 4. The submissions made before the Assessing Officer and CIT(A) were reiterated before us and relying on those submissions it was submitted that the disallowance has wrongly been upheld by the CIT(A). 5. On the other hand; ld. DR relying on the order of the Assessing Officer as well as the CIT(A) pleaded that the disallowance has rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid in following conditions: ( i )in a case where the tax was deductible and was so deducted during the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or ( ii )in any other case, on or before the last day of the previous year. 9. The reading of the above clause shows that if the tax is deductible under Chapter-XVII-B and the said tax has not been deducted or after deduction it has not been paid, then, if the tax is deducted during the last month of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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