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TMI Blog2014 (1) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... ax deducted is deposited by the assessee before the due date of filing the return, the same is required to be given credit in the very assessment year - Decided against Revenue. - Tax Appeal No. 993 of 2013 - - - Dated:- 2-12-2013 - M.R. Shah AND R.P. Dholaria, JJ. For the Appellant : Pranav G Desai. JUDGMENT:- PER : M.R. Shah Being aggrieved and dissatisfied with the impugned j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the impugned order passed by the ITAT and the proposed substantial questions of law, the only question, which is raised in the present Tax Appeal, is whether the ITAT is justified in law as well as on fact in deleting the addition/disallowance of Rs.30,71,212/- made by the Assessing Officer applying the provisions of Section 40(a)(ia) of the Income Tax Act? 3. Another question, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve effect and, therefore, if the tax deducted is deposited by the assessee before the due date of filing the return, the same is required to be given credit in the very assessment year. 4.1. In view of the above, no error has been committed by the ITAT in deleting the addition/disallowance of Rs.30,71,212/-made by the Assessing Officer applying the provisions of Section 40(a)(ia) of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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