2014 (1) TMI 1799

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....a Kumar Yadav (Judicial Member) This appeal has been filed by the revenue against the order of Commissioner of Income Tax (Appeal)-II, [short CIT(A)-II] Pune, dated 23.05.2012 for A.Y. 2007-08 on the following grounds. 1. Whether on facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the disallowance u/s.40(a)(ia) by holding that TDS disallowance applies only ....

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....ever, the correctness of this contention has not been examined by the tax authorities. Hence, in the interest of natural justice, we are of the view that this contention of the assessee requires examination at the end of the assessing officer. Accordingly, we modify the order of the Ld CIT(A) and set aside this ground to the file of the assessing officer with the direction to examine the ....