2013 (10) TMI 474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal under Section 260A of the Income Tax Act, 1961 ['the Act'] is directed against order dated 28.04.2010 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ['the Tribunal'], whereby, the appeal preferred by the Revenue against appellate order dated 23.03.2009 passed by the Commissioner of Income Tax (Appeals), Udaipur ['CIT (A)'] was dismissed. The facts in brief are that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the Government account before filing of the return under Section 139(1) of the Act and recorded a finding of fact that deduction was made on 01.03.2005 and 31.03.2005 by raising bills and the tax deducted was deposited before filing of the return under Section 139(1) of the Act and, therefore, the amount was deductable and, consequently, allowed the appeal in part. On an appeal filed by the R....