2013 (8) TMI 192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Being aggrieved by the order of the Income Tax Appellate Tribunal ('ITAT' for short) dated 16.03.2012, revenue has preferred this tax appeal under Section 260A of the Income-tax Act, 1961 (hereinafter to be referred to as 'the Act'). Substantial question of law proposed for our consideration is as follows:      "Whether the Appellate Tribunal is right in law and on facts in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....disallowed expenses for want of timely deduction/deposit of TDS. However, on the ground of disallowance made by the Assessing Officer with respect to the TDS, they did not uphold imposition and penalty u/s. 271(1)(c) of the Act. This has aggrieved the revenue, and therefore, the present appeal. 3. We heard learned counsel, Ms. Paurami Sheth for the appellant and senior counsel, Mr. Soparkar for....