TMI Blog2012 (8) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income. - ITA No. 285/Del/2012 - - - Dated:- 20-8-2012 - SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI C.M.GARG, JUDICIAL MEMBER For the Appellant: Shri R.S.Negi, Sr.D.R. For the Respondent: Shri Sandeep Sapra, Adv. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torsion bars etc. The issue before us is whether the Commissioner of Income Tax (Appeals) was right in allowing deduction of expenses which were disallowed in the earlier year under Section 40A(i)(a), as the tax was deducted at source and paid during the year. The A.O. applied the decision of the Hon ble Supreme Court in the case of Goetz India Ltd. Vs CIT 284 ITR 323 and held that a claim cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.O. should have allowed the claim. He emphasized that the assessee has not raised a fresh claim before the Commissioner of Income Tax (Appeals). 4. Ld.Counsel for the assessee Mr.Sandeep Sadra on the other hand pointed out that the assessee has made a fresh claim before the Commissioner of Income Tax (Appeals) and as all the facts are on record and as the Assessing Officer has himself recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 2007 vide Annexure 6, the amount allowable is certified by the Tax Auditor. From the above it is clear that the assessee has requested that the Commissioner of Income Tax (Appeals) should have entertained a fresh claim as the facts are on record. 7. S.40A(ia) has been amended by insertion of a Proviso which reads as follows. S.40 Notwithstanding anything to the contrary in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such sum tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid . 8. As the Statute provides for a deduction and as the facts have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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