2012 (9) TMI 1172

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....AL RAO, JM: This appeal by the Revenue is directed against the order dated 6.6.2011 of CIT (A) for the assessment year 2005-2006. 2. The Revenue has raised the following effective grounds in this appeal. "1. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in deleting the disallowance made u/s 43B on account of unpaid service tax liability. 2. On the fac....

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....8.2012 in para 4 as under: "4. We observe that AO made disallowance of ₹ 54,71,000/- u/s 43B of the Act in respect of outstanding service tax liability. We observe that ld CIT (A) deleted said disallowance by considering the submissions of the assessee and the decision of the Hon'ble Delhi High Court in the case of CIT vs. Noble & Hewitt (I) Pvt. Ltd. 305 ITR 324/166 Taxman 48 and also co....

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....4. To maintain the rule of consistency, we follow the earlier order of this Tribunal in deciding this issue against the Revenue and in favour of the assessee. 5. Regarding Ground No.2, at the time of hearing the learned AR of the assessee has pointed out that this issue of addition u/s 41(1) as raised in the ground no.2 by the Revenue does not arise from the impugned order. He has further pointe....