TMI Blog2022 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... the first round of litigation the Tribunal restored the order of AO in respect of addition made u/s. 40(a)(ia) 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 arise. The CIT(A) also discussed the same and clearly held the said issue was not open to the AO for fresh adjudication in view of the issue attained finality by the order of ITAT. Therefore, we find no infirmity in the order of CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The AO determined the same at Rs.5,09,44,738/- inter alia making disallowance for violation of section 194C of the Act to an extent of Rs.4,01,08,595/- and an amount of Rs.73,56,773/- for violation of section 194I of the Act by invoking provisions u/s. 40(a)(ia) of the Act vide its order u/s. 143(3) of the Act. 5. In First Appellate proceedings, the CIT(A) allowed relief to an extent of Rs.1,78,45,723/- u/s. 194C of the Act and Rs.63,43,270/- u/s. 194I of the Act. 6. Both, the assessee and Revenue filed appeals before the Tribunal. The Tribunal held the order of CIT(A) is not justified and considering the nature of business activity of the assessee and also furnishing of additional evidences remanded the matter to the file of AO on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 extent of Rs.2,43,02,993/- by the CIT(A) vide its order dated 10-01-2013. Further, allowed relief granted by the Tribunal to an extent of Rs.2,22,62,872/-. Therefore, the AO given effect to the orders of CIT(A) and Tribunal. The AO also added an amount of Rs.63,43,270/- u/s. 194I of the Act, thereby, determined the income of the assessee at Rs.1,07,22,100/-. 9. Before the CIT(A), the assessee challenged the action of AO in making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 arise. The CIT(A) also discussed the same vide Para No. 7 of the impugned order and clearly held the said issue was not open to the AO for fresh adjudication in view of the issue attained finality by the order of ITAT. Therefore, we find no infirmity in the order of CIT(A) in this regard and the grounds raised by the assessee are dismissed. 12. In the result, the appeal of assessee is dismissed. Order pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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