2012 (6) TMI 830

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.... ORDER PER: SRI KUL BHARAT, JUDICIAL MEMBER: Present appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XV, Ahmedabad, 2nd September, 2011. 2. The Revenue has raised following grounds of Appeal:- "1. The Ld. Commissioner of Income-tax (Appeals)-XV, Ahmedabad has erred in law and on facts in deleting the disallowance of Rs. 14,33,823/-....

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....eling aggrieved by the order of the assessing officer filed an appeal before the Ld. Commissioner of Income Tax (Appeals) who after considering the submissions of the assessee partly allowed the appeal. 4. Ld. Departmental Representative supported the order of the assessing officer and submitted that the order of Ld. CIT(A) is erroneous. On the contrary, Ld. Authorised Representative for the as....

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.... The ld. AR informed that TDS has been deposited in Government account in the majority of the cases on 31.5.2007 and it was argued that in view of Hon'ble ITAT Ahmedabad Bench'B' decision dated 3.12.201 in the case of Shri Kanubhai Ramjibhai Makwana in ITA NO. 3983/Ahd/2008 in Asst. Year 2005-06 no disallowance can be made if TDS has been deposited in government account before filing of return.....