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TMI Blog2016 (2) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Tushar Hemani, AR ORDER All these appeals filed by the Revenue are directed against two separate orders of the Learned Commissioner of Income Tax (Appeals)-8, Ahmedabad, both dated 10.08.2015 for Assessment Years 2013-14 to201516 passed in case of Suzlon Gujarat Wind Park Ltd and for Assessment Year 2013-14 passed in case of Suzlon Energy Limited. Since all these appeals belong to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/2015 2013-14 27Q Q4 527186 68575 595761 Therefore, for the facility of reference, I take the lead case as ITA No. 2931/Ahd/2015 for AY 2013-14. 2. The Revenue has raised following grounds of appeal in ITA No.2931/Ahd/2015 for AY 2013-14:- 1. The Ld. CIT(A) has erred in law as well as on facts of the case in allowing appeal of the assessee that the numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest u/s 201(1A), the term 'month' could be given ordinary sense, i.e., "a period of 30 days" or whether it could be treated as "British Calendar Month" as per General Clauses Act. The Assessing Officer worked out amount of interest u/s 201(1A) based on British Calendar month, whereas CIT(A) directed the Assessing Officer to work out interest by adopting period of 30 days as one month.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time when tax was actually deducted are to be seen and it is in this context that connotation of expression 'month' is to be examined." In view of aforesaid decisions, we do not find any infirmity in the order of the CIT(A) which is hereby upheld. 4. Similar issue arose in other appeals also. Facts being similar, so following the same reasoning as discussed above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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