2012 (5) TMI 835

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.... PER RAJENDRA, A.M. The following are the Grounds of Appeal raised in the appeal preferred against the Order dt. 30-11-2010 of CIT(A)-1, Mumbai: "Learned CIT(A) has erred in law and facts on invoking provisions of section 40(a)(ia) and thus making addition/disallowance of Rs. 96,30,357/- instead of the facts that TDS payment was made before filing of return" "Learned CIT(A)....

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....9,13,332/- and Rs. 3,19,56,010/- of sub contract and transportation charges respectively are liable to TDS u/s. 194C of the Act. From the details furnished, I find that Rs. 97,000/-, Rs. 1,24,464/- and Rs. 42,810/- of TDS have been paid into government account on 24-06-2005, 31-03-2006 and 31-03-2006 respectively. That is, the payments are made much beyond the due date prescribed thereby inviting ....

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....39 SOT 13 ITAT(HYD). Departmental Representative (DR) relied upon the order of the CIT(A). 4. After hearing the rival submission, we are of the opinion that enhancement made by the CIT(A) was not as per law. As per the CIT(A) TDS amounting to Rs. 97,000/-, 1.24 Lakhs and Rs. 42,180/- was deposited beyond the due date prescribed. We are of the opinion that for invoking provision of 40(a)(ia) ....

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.... the sub-contractors without deducting the TDS by invoking provisions of section 40(a)(ia). On appeal, the Commissioner (Appeals) confirmed the order of the Assessing Officer. "We are of the considered opinion that the income of the assessee having been determined by resorting to estimation, there is no scope for any further disallowance either in terms of section 40(a)(ia) 40A(3) or otherwise. Wh....