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TMI Blog2022 (12) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... URGA RAO, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For the Appellant : Shri S. Senthil Kumaran, CIT For the Respondent : Ms. Jharna B. Harilal, CA ORDER PER V. DURGA RAO, JUDICIAL MEMBER: These appeals filed by the Revenue as well are assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 1, Chennai, dated 29.03.2019 relevant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to furnish details of expenses debited to P & L account along with compliance to TDS provisions as per the provisions of Chapter XVII-B. After considering the submissions of the assessee, the Assessing Officer disallowed Rs..18,22,76,102/- for the assessment year 2014-15 and Rs..4,54,82,254/- for the assessment year 2011-12 under section 40(a)(i) of the Income Tax Act, 1961["Act" in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the file of the Assessing Officer to consider the entire facts of the case and pass orders in accordance with law. Accordingly, for the assessment year 2009-10, the Assessing Officer has already passed the order and the appeal is pending before the ld. CIT(A) and thus, the ld. DR pleaded that the issue under appeals may be remitted back to the file of the ld. CIT(A) for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing nor the ld. CIT(A) discussed the factual aspects of the issue and therefore, the issue has been remitted back to the file of the Assessing Officer to examine all the facts and decide the issue afresh in accordance with law. It appears according to the submissions made by both the parties that the Assessing Officer has already passed the order for the assessment year 2009-10 and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 785/Chny/2020, the assessee has challenged the order of the ld. CIT(A) on confirmation of disallowance of Rs..3,17,656/- under section 14A of the Act as well as confirmation of disallowance of Rs..3,16,795/- under section 40(a)(ia) of the Act. After considering the rival contentions, both the grounds raised by the assessee are also remitted back to the file of the ld. CIT(A) for fresh adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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