2012 (11) TMI 424

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.... O R D E R   PER SHRI A. K. GARODIA, AM:-   This is revenue's appeal directed against the order of ld CIT(A) I, Baroda dated 01.12.2009 for the assessment year 2005-06. The grounds raised by the revenue are as under: "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in deleting the penalty of Rs. 12,31,400/- on the addition of Rs.33,65....

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.... the Government at all. He has noted that the tax was duly deducted and paid to the Government but the payment was made belatedly. It is further submitted that as per the recent decision of Hon'ble Calcutta High Court rendered in the case of Virgin Creations (Appeal No.302 of 2007)[G.A.No.3200/2011] order dated 23.11.2011, the amendment in section 40(a)(ia) are retrospective and hence, if the TDS ....

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....sidered the rival submissions, perused the material on record and have gone through the orders of authorities below and the judgements cited by the Ld. A.R. We find that in the present case, TDS was duly deducted by the assessee and it was paid also, although belatedly. This fact is not available on record as to whether the payment was made before the due date of filing of return of income or othe....