2015 (9) TMI 1683

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.... SRI.K.V.ARAVIND, ADV. For the Respondent : SRI BALRAM R. RAO, ADV. JUDGMENT On the ground that there was alleged short deduction of TDS by the assessee-respondent (VijayaBank), suo moto revisional power under Section 263 of the Income Tax Act, 1961 (for short 'the Act') was invoked by the Commissioner of Income Tax and decided against the assessee by order dated 06.03.2013. Challenging t....

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.... were available on this issue?" 2. We have heard Sri K.V.Aravind, learned counsel for the appellants as well as Sri Balram R. Rao, learned counsel for the respondent-assessee and perused the record. With the consent of learned counsel for the parties, this appeal has been heardand is being finally disposed of at the Admission stage. 3. The Tribunal has allowed the appeal, primarily on the gr....