2012 (8) TMI 1063

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..... , JUDICIAL MEMBER Appellant by : Ms. Sonalee Godbole Respondent by : Shri V. Krishnmoorthy O R D E R Per Vivek Varma, J.M. : In the instant appeal, the following grounds of appeal have been taken by the assessee :- "1. The Assessing Officer has erred in making adhoc addition of ₹ 4,11,800/- to total income on account of difference between balances with C&FA agent without appreciat .....

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..... behalf of the assessee did not press ground no. 1, which is, therefore, dismissed, as not pressed. 3. In so far as the second ground is concerned, the AR pointed out that the disallowance has been made of the entire expense of ₹ 28,24,415 u/s 40(a)(ia) on the factual aspect that there was a shortfall in the deduction of tax at source u/s 194C and 194J. It was admitted by the AR that the sh .....

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..... ITA No. 20/Mum/2010, wherein the co-ordinate Bench was ceased with a similar circumstance, where the CIT(A) had given the relief and the matter had travelled to the ITAT. The co-ordinate bench, reproduced the extracts of the order of the CIT(A), which are (as extracted), "the tax already deducted by appellant could have been considered against that due u/s 194J and shortage of TDS, if any, coul .....

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