2012 (12) TMI 892

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....the order of CIT(A) confirming the addition u/s. 40a(ia) of the Act on the ground that no TDS was deducted. For this, assessee has raised following two grounds:     "1. That the Ld. CIT(A) erred in confirming addition u/s. 40a(ia) to the extent of Rs.67,32,128/- on the ground that no TDS is deducted nor Form No. 151 was submitted, whereas as per provision of Sec. 40a(ia), the same is applicable only to the amount payable. As such, addition need to be deleted.     2. That the Ld. CIT(A) erred in not considering the fact that transportation does not attract TDS u/s. 194C, as it is a hire charges for carrying on the job. Hence, disallowance u/s. 40a(ia) is wrong and need to be deleted." 3. Briefly stated facts ....

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.... 15.12.2008 asking him to show cause as to why the consolidated amount of lorry hire charges paid/payable above Rs.20,000/- for a single vehicle will not be added back to the returned income u/s. 40a(ia) r.w.s. 194C(2) of the Act. Since assessee did not comply with the show cause notice the AO was of the view that assessee has nothing to offer against the finding of the AO and finally he added back the amount of Rs.99,12,793/- to the assessee's returned income u/s. 40a(ia) of the Act. Aggrieved by this order, assessee filed appeal before CIT(A), who directed to delete the sum of Rs.31,80,665/-, which was substantiated by forms 151 and the balance disallowance of Rs.67,32,128/- was confirmed. Aggrieved by this order, now the assessee is in a....