TMI Blog2015 (9) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... not be made where there was a short deduction of tax at source and that such claim was made by the assessee in the audit report, which wasaccepted by the Assessing Officer. It also considered that the same was in consonance with the view expressed by the Tribunal earlier and confirmed by the Calcutta High Court in the case of CIT vs- S.K.Tekriwal [ 2012 (12) TMI 873 - CALCUTTA HIGH ] - Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked by the Commissioner of Income Tax and decided against the assessee by order dated 06.03.2013. Challenging the said order, the assessee filed an appeal before the Tribunal which has been allowed. Aggrieved by the same, this appeal has been filed by the revenue on the following two questions of law: i. Whether the Tribunal was correct in holding that disallowance under Section 3 40(a)(ia) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly disposed of at the Admission stage. 3. The Tribunal has allowed the appeal, primarily on the ground that the quantum of short deduction of tax at source was admitted by the assessee and there was no further verification required by the Assessing Officer and also that the legal position was well settled that disallowance under Section 40(a)(ia) of the Act could not be made where there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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