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TMI Blog2013 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... dment 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, addition made is deleted – Decided against the Revenue. - D. B. Income Tax Appeal No. 15/2013 - - - Dated:- 4-9-2013 - Narendra Kumar Jain And Arun Bhansali,JJ. For the Appellant : Mr. K. K. Bissa OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of non deposit of Tax Deducted at Source ('TDS') within the time prescribed under Section 200(1) of the Act. In the appeal preferred by the assessee, the CIT (A) taking note of retrospective amendment in Section 40(a)(ia) of the Act, came to the conclusion that in view of the retrospective amendment, the deduction made in the last month of the financial year i.e. March, 2005 would be allowab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant that the Tribunal fell in error in not examining the matter in its entirety and it erred in upholding the deletion made by the CIT (A). We have gone through the findings recorded by the CIT (A) and the Tribunal and in our opinion the order impugned does not call for any interference. A finding of fact has been recorded by the CIT (A), which in turn has been affirmed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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