TaxTMI 
TaxTMI 
2014 (5) TMI 426
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....tary limit placed by the CBDT Instruction No. 3 of 2011 dated 9th February, 2011, the department is not eligible to appeal against the order of the learned CIT(A). 3. Learned D.R. however, could not confirm the working of tax effect. We have considered that including surcharge thereon, the amount may come marginally above the monetary limit placed. Therefore, without prejudice to the contentions of the assessee on this issue, we proceed to decide the appeal on merits as well. 4. Ground No.1 is general in nature and therefore, it need not be adjudicated. 5. Ground No.2 is with reference to deletion of an amount of Rs.3,88,854/- by the learned CIT(A). Briefly stated, the A.O. noticed that assessee claimed an amount of Rs.99,37,660/- as com....
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....erest was paid to an extent of Rs.98,957/-. Invoking the provisions of section 40(a)(ia), A.O. disallowed the above amount. Assessee submitted that A.O. did not accept the explanation of the assessee that such amounts were covered by Forms 15G/15H. Assessee furnished Forms 15G/15H before the learned CIT(A). In remand, A.O. reported that these Forms submitted by the assessee were incomplete and were not submitted before the learned CIT as per Rule 29C. Learned CIT(A) considering the assessee's explanation that these copies of Forms 15G/15H were not furnished before the A.O. by over sight considered the additional evidence and the report by the A.O. and held that there is no liability to deduct tax and accordingly, amounts can not be disallow....
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....d of the year and no confirmation was filed about the payment to Mr. Umamaheshwar Rao and on comparison of earlier year expenses, A.O. disallowed 60% of the above expenses making addition of Rs.5,06,562/- to tax. 9.1. Before the learned CIT(A), it was submitted that on the basis of the instructions given by the Micro irrigation projects, assessee has to conduct aware programmes every month in the area selected and Mr. Umamaheswara Rao was conducting such programmes from A.Y. 2007-08. These amounts have been regularly paid and these are also being allowed in earlier years. Assessee inturn, furnished return of income filed by Mr. Umamaheswara Rao showing gross receipts of Rs.69,96,967/-. The additional evidence was referred to the A.O. A.O. ....