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TMI Blog2015 (8) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... ka, J.) 1. This appeal under Section 260A of the Income Tax Act (for short 'the Act') is directed against the order dated 21.10.2011 passed by the Division Bench of ITAT, and is relevant for the assessment year 2007- 08. 2. Brief facts for disposal of the present appeal, are that the respondent-assessee is a Public Limited company and is deriving income by way of export of computer softw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation so offered, made an addition of Rs. 84,56,827/- which was the amount claimed as expenditure on which, as per AO, tax was not deducted at source. 4. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who after perusing the material on record found that the assessee had already deducted tax at source on an amount of Rs. 6,05,44,205/- at the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department can take recourse for making addition in accordance with law. 5. Counsel for the revenue contended that the finding of the Tribunal is perverse as no independent finding has been recorded by it and whatever was noticed by CIT(A), has been accepted without any reasoning. He contended that altogether new case was made out before the CIT(A) and as to how figure of Rs. 6,05,44,205/- cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the CIT(A) who has gone into the issue elaborately and it is a finding of fact recorded by the CIT(A) that tax was deducted at source and was deposited in the Government treasury by the assessee, and even the Tribunal found that the material considered by CIT(A) was proper, and did not interfere in the order of CIT(A). However, a rider was given to the Assessing Officer that in case the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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