9911796707
TMI Blog2012 (4) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the learned CIT(A)-XV, Ahmedabad dated 18-11-2009 for Assessment Year 2006-07. The assessee has taken the following grounds of appeal:- 1. The ld. CIT(A) erred on facts and in laws in sustaining the addition of ₹ 60.91 lacs under the provision of section 40a(ia) of the Act, where the appellant had made TDS under the provision of section 194C of the Act and paid before the 30th May 2006. 2. The ld. CIT(A) erred on facts and in laws in sustaining the addition of ₹ 60.91 lacs towards labor payments, without considering the facts that none of the labour contractor have taxable income and provisions of section 43B and 191 r.w.s other provisions of chapter XVII of the Act. 2 The brief facts of the case are that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05, by the decision of the ITAT Ahmedabad in the case of M/s Alpha Projects in 2869/Ahd/2011, order dated 23-03-2012, no addition u/s 40(a)(ia) was called for. Concluding his arguments, he submitted that the addition made by the AO and confirmed by the learned CIT(A) deserves to be deleted. 5 The learned DR, on the other hand, relied on the order of the AO. 6 After hearing both the parties and perusing the record, we find that the Tribunal in the case of M/s Alpha Projects in 2869/Ahd/2011, order dated 23-03-2012, has held as under:- 6. Ground No. 2 is with regard to disallowance of u/s. 40(a)(ia). The Ld. CIT(A) has given view which reproduced as under:- 3.2 I have considered the matter. Disallowance of Hs.3,69,568/- made u/s. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance with the IDS provisions. A partial relaxation in its rigor, inserted with prospective effect, cannot be treated as retrospective'. In view of this, disallowance of ₹ 3,69.568/- u/s. 40(a)(ia) in respect of payments in months of January February, 2006, tax deducted at source from which was not deposited to the credit of Government before 31.3.2006 is confirmed. 7 We have heard both the parties and perused the materials available on record and orders passed by the authorities below. The issue involved in the present appeal has now been decided by the Hon ble Calcutta High Court in the case of CIT vs. Virgin Creators in GA No.3200/2011 dated 23-11-2011 against the Revenue. However, it is noteworthy that the Special Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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