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TMI Blog2015 (6) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ising out of revision order of CIT, Kol-XX vide No. CIT-XX/Kol/Rev.u/s263/2013-14/5991dated 31.03.2014. Assessment was framed by ITO, Ward-1(4), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2009-10 vide his order dated 07.06.2011. 2. The only issue in this appeal of assessee is against the revision order of CIT, Kol- XX passed u/s. 263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 143(3) duly submitted before the Ld. AO and also before the CIT for further verification. Even otherwise the same was duly certified by the Auditor to have been incurred for business purposes and there was no evidence on record that the claim was not genuine." 3. Briefly stated facts are that the assessee firm filed its return of income on 30.09.2009 and assessment was framed u/s. 143(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued show cause notice u/s. 263 of the act for revising the assessment for the reason that the assessee's labour expenses are to be disallowed by invoking the provisions of section 40(a)(ia) of the Act. The assessee replied to the show cause notice that there was a short deduction of TDS and the case of assessee falls under sub-contractor. Hence, the provisions of section 194C(2) of the Act applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his can be a case for short deduction. In the case of short deduction no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. This view of ours is fortified by the decision of Hon'ble Calcutta High Court in the case of CIT Vs. M/s. S. K. Tekriwal (2014) 361 ITR 432 (Cal), wherein Hon'ble High Court has confirmed the findings of Tribunal by observing as under: "S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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