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TMI Blog2015 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... t which is applicable retrospectively w.e.f. 01-04-2005. Accordingly, CIT(A) was justified in deleting the disallowance of 8,91,500/- made by AO, same is upheld. - Decided against Revenue. - ITA No. 2429/Ahd/2011, CO No. 226/Ahd/2011, ITA No. 2429/Ahd/2011 - - - Dated:- 30-4-2015 - Shailendra Kr Yadav, JM And Anil Chaturvedi, AM,JJ. For the Petitioner : Smt Sonia Kumar, Sr DR For the Respondent : Shri P M Mehta, AR ORDER Per: Shailendra Kr Yadav: Judicial Member:- Revenue has filed the appeal against the order of Ld. CIT(A)-IV, Ahmedabad dated 29th July, 2011 on following grounds:- 1. The Ld. C1T(A) has erred in law and on facts in deleting the addition of ₹ 8,91,500/- made by the Assessing Officer by hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of construction expenses at ₹ 11,07,132/- was made in first round. 3.1 Above disallowance was challenged before concerned CIT(A) wherein he vide order dated 11-09-2007 confirmed the addition, so made by AO. 3.2 Issue was challenged before ITAT wherein vide its order dated 19-02-2009 set aside the issue to the file of Assessing Officer with direction to verify the amounts of Dharnenedra Developers and decide the issue afresh. ITAT also directed to examine the issue of TDS in view of the amendment of section 40(a)(ia) by Finance Act, 2008 w.e.f. 01-04-2005. 3.3 Assessing Officer finalized the set aside assessment order as per direction of ITAT whereby making disallowance of ₹ 8,91,500/- in view of the amended provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this amended provision, no disallowance can be made if after deduction of tax through the previous year, same has been paid on or before due date of filing of the return of income. We find that ITAT in case of Kanubhai Ramjibhai Makwana held as under:- In view of the above discussion, following the case laws of Hon'ble Apex Court and of Hon'ble High Courts cited above, we are of the view that the provisions of section 40(a)(ia) as amended by the Finance Act, 2010 w.e.f 1-4-2010, which has newly been inserted by the Finance (No.2) Act, 2004, with effect from 1-4-2005 to section 40 of the Act is remedial in nature, designed to eliminate unintended consequences which may undue hardship to the taxpayers and which made the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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