9911796707
TMI Blog2013 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 ['the Act'] is directed against order dated 28.04.2010 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ['the Tribunal'], whereby, the appeal preferred by the Revenue against appellate order dated 23.03.2009 passed by the Commissioner of Income Tax (Appeals), Udaipur ['CIT (A)'] was dismissed. The facts in brief are that the assessee a Government Contractor filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return under Section 139(1) of the Act and recorded a finding of fact that deduction was made on 01.03.2005 and 31.03.2005 by raising bills and the tax deducted was deposited before filing of the return under Section 139(1) of the Act and, therefore, the amount was deductable and, consequently, allowed the appeal in part. On an appeal filed by the Revenue before the Tribunal, the Tribunal no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 and the TDS was deposited by the assessee before filing of the return under Section 139(1) of the Act. In view of the retrospective amendment made in Section 40(a)(ia) of the Act providing for deduction in case the amount of TDS is deposited on or before the due date specified in subsection (1) of Section 139 of the Act, no exception can be taken to the finding arrived at by the CIT(A) and af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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