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TMI Blog2013 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the CIT(A) under S.263, as he has only directed the Assessing Officer to levy interest under S.201(1A) for non-deduction of tax at source on interest payment of Rs.9,71,452. Consequently the relief granted by the CIT(A) cannot be found fault with. - Decided against the assessee. - ITA No.351/Hyd/2013, Cross Objection No.29/Hyd/2013 - - - Dated:- 27-6-2013 - Shri Chandra Poojari And Shri Saktijit Dey,JJ. For the Petitioner : Shri S. Rama Rao For the Respondent : Shri M. H. Naik DR ORDER Per Saktijit Dey, Judicial Member: This appeal by the Revenue and cross-objection by the assessee are directed against the order of the Commissioner of Income- tax(Appeals) V, Hyderabad dated 1.12.2012 and the assessment year involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to the interests of the Revenue, and accordingly exercising revisionary jurisdiction under S.263, set aside the said assessment, and directed the Assessing Officer to reframe the assessment, after making the additions on following counts- 1.Interest not offered to tax 2.Excess claim of expenditure The Commissioner of Income-tax also directed the Assessing Officer to levy interest under S.201(1A) for non-deduction of tax on payment of interest of Rs.9,71,452 and short deduction of tax on payment of professional charges of Rs.1,83,176. 4. In the assessment framed in pursuance of the order of the Commissioner of Income-tax under S.263, the Assessing Officer determined the total income of the assessee at Rs.1,99,04,730, after making t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income-tax, who has given specific direction for disallowance, thereby directing the Assessing Officer to examine the matter and redetermine the disallowance, if any warranted. In view of the above order of the Tribunal dated 24th January, 2013, in so far as the first two issues relating to disallowance under S.40(a)(ia) and interest not offered to tax are concerned, the entire additions made by the Assessing Officer in pursuance of the specific direction of the Commissioner of Income-tax have no legs to stand, and as such they have become redundant. In any case of the matter, the disallowance made u/s. 40(a)(ia) by the Assessing Officer in the consequential assessment order is also beyond the scope of the directions giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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