9911796707
TMI Blog2022 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... missed as not pressed. 3. Ground Nos. 1 and 3 are interlinked which can be discussed collectively. In ground No. 1, the assessee challenged the action of CIT(A) in confirming the addition made by invoking the provisions u/s. 40(a)(ia) of the Act. In ground No. 3, the assessee challenged the action of CIT(A) for not considering the second proviso to section 40(a)(ia) of the Act, which in our opinion is a legal ground concerning invocation of provisions u/s. 40(a)(ia) of the Act. In view of the same, we shall discuss the facts of the case concerning the invocation of section 40(a)(ia) of the Act. 4. Heard both the parties and perused the material available on record. We note that the assessee is an individual filed return of income declarin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,09,44,738/- Less : Relief Granted by CIT(A) vide order dated 10.01.2013 2,43,02,993/- Income as per order giving effect to the CIT(A)'s order dtd. 10.01.2013 2,66,41,745/- Less : Relief Granted by ITAT by restoring the issue of adjudicating afresh the addition of Rs.4,01,08,595/- instead of amount of Rs.2,22,62,872/- that was confirmed by the CIT(A) Net Relief out of addn. of Rs.4,01,08,595/- 2,22,62,872/- Add : Addition confirmed by ITAT 63,43,270/- Assessed Income 1,07,22,143/- Rounded off to 1,07,22,100/- Agricultural Income 78,620/- 8. On perusal of the above, we note that the AO assessed the total income of the assessee at Rs.1,07,22,100/- by giving relief to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry necessary verification in order to find out whether the payee admitted the receipt from assessee as income in accounts or not and prayed to remand the matter to the file of AO for fresh adjudication. 11. We note that in the first round of litigation the Tribunal restored the order of AO in respect of addition made u/s. 40(a)(ia) of the Act for violation of section 194I of the Act. Admittedly, the assessee did not challenge the said addition before the higher forum. Before us, now, by way of legal ground, the ld. AR contends that the applicability of section proviso inserted to section 40(A)(ia) of the Act, in our opinion, when the said addition was confirmed by the ITAT, there is no scope again sending the issue to the file of AO will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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