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2012 (7) TMI 614 - ITAT MUMBAIDisallowance was made under section 40(a)(ia) of the Act - payments made to “field agents” for conducting market research surveys – Held that:- TDS was deducted at 2.24% under section 194C and whereas it is the Assessing Officer’s case that deduction should have been made @ 5.61% under section 194J and, hence, a proportionate disallowance was made - disallowance cannot be made when there has been deduction of tax at source on the allegation that there is a short deduction of tax – Matter remanded to AO - ground is allowed for statistical purpose. Reopening of assessment - reopening was made within a period of four years – assessee submitted that no notice was given under section 143(2) – Held that:- Appellant has treated letter as the notice u/s. 143(2) of the Act - assessee has appeared during reassessment proceedings in response to the notice/letter dated 16-11-10 and cooperated in the assessment proceedings. Therefore, it would be deemed that the notice under the provisions of l.T. Act has been duly served upon the assessee in time - appellant cannot take any objection in any proceedings or enquiry under this Act as the appellant has not raised such objection before the completion of said reassessment proceedings - ground of appellant dismissed
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