2012 (8) TMI 1102

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.... CIT(DR) ORDER This appeal of the assessee arises from the order of the CIT(A), Jammu, dated 19.03.2012 for the assessment year 2008-09. 2. The assessee has raised following grounds of appeal: "1. That the worthy CIT(A) is not justified in confirming the addition of ld. A.O. in disallowing a sum of Rs. 15,60,000/- u/s 40(a)(ia) of the Income-tax Act, 1961 on account of non deduct....

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....o one Sh. Irfan Ahged Narwaroo. The Ld. CIT(A), confirmed the action of the Assessing Officer. 4. Mr. R.K. Gupta, the Ld. counsel for the assessee, invited our attention to the decision of the Special Bench of ITAT, Visakhapatnam in the case of M/s. Merilyn Shipping & Transports, Visakhapatnam vs. ACIT Range-1, Visakhapatnam, in ITA No.477/Viz/2008 for the assessment year 2005-06 dated 29.03.20....

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....n of the jurisdictional Bench on the issue. Since the decision of the Special Bench of ITAT Visakhapatnam (supra) was not available with the ld. CIT(A), who had passed the order on 19.03.2012 whereas the decision of the Special Bench has been pronounced thereafter. On perusal of the decision of the Special Bench of ITAT, Visakhapatnam in the case of M/s. Merilyn Shipping & Transports, Visakhapatna....