2018 (7) TMI 1973

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..... N SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income-tax (Appeals)-4, Mumbai [ld. CIT(A)] dated 22.11.2016 for Assessment Year 2011-12. The Revenue has raised the following grounds of appeal: 1. "Whether on facts, in circumstances of the case and as per law, the Ld.CIT (A) has erred in directing to delete the disallowance u/s 40(a)(ia) .....

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..... covered in favour of assessee by the decision of Tribunal in assessee's own case for Assessment Year 2009-10. The ld. CIT(A) deleted the addition under section 40(a)(ia) on the basis of decision of Tribunal in assessee's own case for Assessment Year 2005-06 to 2010-11. 3. On going through the grounds of appeal and the decision of Tribunal in assessee's own case for earlier years. The ld. Depart .....

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..... /M/2014 dated 19.02.2016 considered similar issue and held that provisions of Sec. 40(a)(ia) have no application when there is short deduction of tax observing as under: "We have heard the rival submissions and perused the material before us. We find that the Hon'ble Kerala High Court in the case of P V S Memorial Hospital (supra), has held that deduction of TDS under wrong provision of law .....

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..... ar as the legal position is concerned, the ITO would be bound by a decision of the Supreme Court as also by a decision of the High Court of the State within whose jurisdiction he is (functioning), irrespective of the pendency of any appeal or special leave application against that judgment. He would equally be bound by a decision of another High Court on the point, because not to follow that decis .....

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..... ground of appeal is decide against the AO." Respectfully following the said order, we uphold the order of the Ld. CIT(A) on this issue and dismiss the Revenue's appeal. 5. Considering the decision of Tribunal in assessee's own case, the grounds of appeal raised by Revenue are dismissed. 6. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on 04.07. .....

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