TMI Blog2016 (2) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 43B of the IT Act does not arise. Respectfully, following this decision, we hereby hold that there was no fallacy in the view taken by the learned CIT (A). The same is hereby confirmed and ground No.1 of the appeal of the Revenue is, therefore, dismissed. - I.T.A. No. 174/BPR/2012 - - - Dated:- 12-2-2016 - S/SHRI MUKUL SHRAWAT (JM) AND SHAMIM YAHYA (AM) For the Appellant : Shri S.K. Barwa, DCIT For the Respondent : Shri M. Joshi ORDER Per Mukul Shrawat, JM This is an appeal filed by the revenue arising from an order of the ld CIT(A), Raipur dated.24.7.2012 pertaining to assessment year 2009-2010. 2. The solitary ground raised is reproduced below: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 4.12.2015, wherein, we have discussed the law pronounced on it and thereafter held as under: 4. Hence, after referring to the case laws namely S. B. Foundry (1990) 185 ITR 555 (All.) and India Carbon Ltd. Vs IAC Anr. (1993) 200 ITR 759 (Gau) it was held that the admitted factual position was that the assessee had not claimed any amount by way of service tax as a deduction, therefore, there was no question of disallowance of any tax or dues u/s 43B of the IT Act. Against the relief, as granted by the learned CIT (A), now, the Revenue is in appeal before us. 5. On the date of hearing, no one was present from the side of the respondent assessee. From the side of the Revenue, learned DR Smt. Shital S. Verma appeared an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax has not been debited to profit loss account as an expenditure nor claimed any deduction in respect of the said amount then, the question of disallowance u/s 43B of the IT Act does not arise. Respectfully, following this decision, we hereby hold that there was no fallacy in the view taken by the learned CIT (A). The same is hereby confirmed and ground No.1 of the appeal of the Revenue is, therefore, dismissed. 6. In the light of above precedent, the issue as raked up by the revenue department now stood covered in favour of the assessee. Hence, we find no force in this ground of the revenue. Accordingly, we reject the same. 7. In the result, appeal filed by the revenue is dismissed., Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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