TMI Blog2012 (6) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... Kul Bharat J.M.) For the Appellant Sri B.L. Yadav, Sr. D.R For the Respodent Sri S.V. Agrawal,A.R. ORDER PER: SRI KUL BHARAT, JUDICIAL MEMBER: Present appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XV, Ahmedabad, 2nd September, 2011. 2. The Revenue has raised following grounds of Appeal:- 1. The Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um of ₹ 15,14,519/- under Section 40(a)(ia) on account of late deposit/non-deduction of tax at source. The assessee feeling aggrieved by the order of the assessing officer filed an appeal before the Ld. Commissioner of Income Tax (Appeals) who after considering the submissions of the assessee partly allowed the appeal. 4. Ld. Departmental Representative supported the order of the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not deposited in the government account within the stipulated period from payments made to different parties mentioned in the table. The ld. AR informed that TDS has been deposited in Government account in the majority of the cases on 31.5.2007 and it was argued that in view of Hon ble ITAT Ahmedabad Bench B decision dated 3.12.201 in the case of Shri Kanubhai Ramjibhai Makwana in ITA NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn is not controverted by the Ld. D.R.. This issue has been already decided by the Hon ble High Court of Culcutta in the matter of Commissioner of Income Tax Kalkatta-XI Vs. Virgin Creations in G.A. No. 3200/2011. The aforesaid decision of the Hon ble High Court has been followed by the Hon ble Co-ordinate Bench Bench in ITA No. 673/A/2010 in the case of Shri Suresh C. Patel Vs. Income Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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