2010 (8) TMI 1031

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....ngh/Santosh Kumar For the Respondent :  Shri. Sunil Ganoo ORDER Per D. Karunakara Rao, AM ITA No. 315/PN/2009: -This appeal by the Revenue is filed against the order of the CIT(A)- II, Pune dated 22.12.2008 for the A.Y. 2006-07. Grounds raised by assessee read as under : "1. The C.I.T (Appeal)'s decision may please be quashed as the procedure laid under Rule 46A has not been fo....

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....uage of the provisions. Since the amounts are already paid, considering the decision of Jaipur Bench in the case of Jaipur Vidyut Vitran Nigam Ltd., 123 TTJ (Jp) 888, the provisions of Section 40(a)(ia) are inapplicable to the payments already paid. The said decision was adopted by the co-ordinate bench of Pune Tribunal in the case of M/s. Shah Charulata Milind (supra). The conclusion portion of t....

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....s of sec. 40(a)(ia) are not applicable for the reasons that was applied only when amount is payable. Nothing contrary was brought to our knowledge. On behalf of Revenue the facts being similar so following same reasoning we are not inclined to the concur with the CIT(A) who has disallowed the amount of Rs. 40,000/- by invoking provisions of sec. 40(a)(ia) because amount was not payable but already....