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Issues involved: Appeal against order of Commissioner of Income-tax (Appeals) for Assessment Year 2006-07 regarding relief u/s. 194C/40(a)(ia) based on Form No. 15J filed with non-jurisdictional officer.
Issue 1: The Department appealed against the CIT(A)'s decision to allow relief of Rs. 1,57,03,383 u/s. 194C/40(a)(ia) based on Form No. 15J filed with a non-jurisdictional officer, in contravention of the provisions of section 194C(3) read with rule 29D of the IT Rules, 1962. Judgment 1: The Assessing Officer disallowed the sum of Rs. 1,57,03,383 u/s. 194C r.w.s. 40(a)(ia) as the assessee filed Form 15J with a non-jurisdictional ITO. However, the CIT(A) deleted this addition after calling for a remand report and finding that the appellant had complied with the necessary provisions. The ITAT upheld the CIT(A)'s decision, stating that the appellant had fulfilled the requirements of Section 40(a)(ia)/194C of the Income-tax Act, 1961 read with Rule 29D of the Income-tax Rules, 1962. Issue 2: The CIT(A) considered Form No. 15J filed by the assessee with a non-jurisdictional officer, leading to the disallowance by the Assessing Officer. Judgment 2: The CIT(A) directed the Assessing Officer to examine the matter of Form No. 15J filed by the appellant before a non-jurisdictional officer. After reviewing the relevant documents and provisions of the Act, the CIT(A) concluded that the appellant had obtained the necessary forms and complied with the requirements of the law. The ITAT affirmed the CIT(A)'s decision, emphasizing that there was no justification for disallowing the amount of Rs. 1,57,03,383 for lorry hire charges. Conclusion: The ITAT upheld the CIT(A)'s decision to delete the addition of Rs. 1,57,03,383 made by the Assessing Officer, as the appellant had fulfilled the provisions of Section 40(a)(ia)/194C of the Income-tax Act, 1961 read with Rule 29D of the Income-tax Rules, 1962. The appeal of the Department was dismissed, and the order of the CIT(A) was upheld.
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