2021 (5) TMI 476

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..... Rama Rao ORDER Per Shri S.S. Godara, JM This assessee's appeal for the Asst. Year 2014-15 arises from the Commissioner of Income Tax (Appeals)-11, Hyderabad's order dt. 29.02.2016 passed in case No. 084/CR-3/CIT(A)-11/14-15 in the proceedings under Section 143(3) of Income Tax Act, 1961 ('the Act'). Heard both the parties. Case file perused. 2. The Revenue's si....

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.... expenditure which not relatable to AY in consideration. 4. The Ld. CIT(A) erred in deleting the addition of Rs. 1,42,02,401/- made u/s. 40(a)(ia) of the IT Act. a. The CIT(A) erred in deleting the addition of Rs. 1,00,00,000/- made u/s. 40(a)(ia) of the IT. Act on the ground that it is a mere provision and hence no tax is deductible at source. b. The CIT (A) ought to ha....

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....tion. We thus find no merit in the Revenue's instant former grievance as the CIT(Appeals) has followed judicial consistency in issuing necessary verification directions to the Assessing Officer. The Revenue fails in its instant former two substantive grounds therefore. 4. Next comes prior period expenditure disallowance of Rs. 9,10,000 wherein the CIT(Appeals) has followed the tribunal orde....

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....t or any details of the bills as it could not have deducted TDS in absence of any payee; whatsoever. We thus observe that the assessee/deductor could not have complied with Chapter XVII provisions since such compliance involves the latter party in whose hands the income is admittedly assessed. We thus decline the Revenue's argument seeking to revive 40(a)(ia) disallowance for this precise reas....