TMI Blog2014 (7) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... o AO and directed to call for the assessee to produce copy of Form 15G/H before him - Relating to computation of surcharge and educational cess before giving credit to the tax paid u/s. 115JAA, this issue is also remitted back to the AO as the main issue has gone back to the Assessing officer for fresh examination – Decided in favour of Assessee. - I.T.A. Nos. 61&62/Coch/2014 - - - Dated:- 27-6-2014 - S/SHRI N.R.S.GANESAN and CHANDRA POOJARI, JJ. For the Appellant : Shri R. Sreenivasan, CA For the Respondent : Shri M. Anil Kumar, CIT(DR) ORDER Per: Chandra Poojari: These two appeals filed by the assessee are directed against the order of the CIT(A), Trivandrum dated 15-01-2014 for the assessment years 2006-07 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2008-09 wherein the Hon ble Jurisdictional High Court remitted the issue back to the file of the Assessing officer with the following observations: 5. The entire issue revolves round the fact that whether this amount of ₹ 8.53 Crores is in respect of amounts reimbursed to M/s. MPCMS on contract as alleged by the assessee or otherwise. While considering the matter afresh by the assessing officer, the exercise he has to do is to take into consideration the provisions under Income Tax Act pertaining to the tax deduction at source whether it is with reference to Section 40(a)(ia) or other provisions. Therefore, the exercise to be undertaken by the assessing officer as indicated by the Tribunal is to be untrammeled by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms to be submitted for verification. The assessee failed to submit the duplicate and pleaded that duplicates were not available. In view of this deficiency, the Assessing officer resorted to invoke the provisions of section 40a(ia) and added a sum of ₹ 16,79,48,391/-. Aggrieved by the addition, the assessee went in appeal before the CIT(A). The CIT(A) confirmed the order of the Assessing officer. Against this, the assessee has raised following grounds before us: 1. The officers below were not justified in confirming the addition made u/s. 40a(ia) on the interest payment since the appellant had obtained form 15G/15H from the payees and filed with the Commissioner of Income Tax as stated in the statute. 2. Having filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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