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TMI Blog2015 (5) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... n was lost because of change in accountants. However, the assessee obtained confirmation from OLTAS, a copy of which is placed on page 12 of the paper book, which transpires that tax at source to the tune of ₹ 18,50,514/- was received on 15.06.2006. Page No.17 of the paper book is a copy of the assessee’s bank account which also evidences a payment of ₹ 18,50,514/- on 13th June, 2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Assessee : Shri Harpreet Singh, Advocate For The Department : Smt. Siddhu, CIT, DR ORDER PER R.S. SYAL, AM: This appeal by the assessee is directed against the order passed by the CIT(A) on 11.03.2012 in relation to the assessment year 2007-08. 2. The only issue raised in this appeal is against the upholding of disallowance made by the AO amounting to ₹ 55, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payments relating to the earlier year. Since the assessee was unable to produce the same, the AO did not allow any deduction. The assessee claimed before the ld. CIT(A) that the payment of tax was made, but, the challan was not traceable. The assessee also submitted that due to change in accountants, the challan evidencing the payment was misplaced. The assessee posted a query on the OLTAS System ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TDS on salaries amounting to ₹ 55.47 lac for which deduction was claimed during the year in question. The case of the assessee is that the TDS challan was lost because of change in accountants. However, the assessee obtained confirmation from OLTAS, a copy of which is placed on page 12 of the paper book, which transpires that tax at source to the tune of ₹ 18,50,514/- was received on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year. Under such circumstances, we set aside the impugned order and remit the matter to the file of AO with the direction to the assessee to produce detail of salaries amounting to ₹ 55,47,237/- and co-relate it with the amount of tax deducted at source at ₹ 18,50,514/-. In case the assessee shows that TDS of ₹ 18,50,514/- is in relation to the salary of ₹ 55,47,237/-, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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