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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 ..... the tax had been deducted and deposited in the Government treasury account, which was claimed on the payment of ₹ 84,56,827/-, and the Assessing Officer is at liberty to initiate proceedings, in case not satisfied with the claim put forward before the appellate authorities, in accordance with law. - D.B. Income Tax Appeal No.124/2012 - - - Dated:- 30-7-2015 - Mr. Ajay Rastogi and Mr. J.K. Ranka, JJ. For The Appellant : Mr. Nikhil Simlote For The Respondent : Mr. Sandip Taneja By the Court (per J.K. Ranka, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, the assessee deducted and deposited in the Government treasury an amount of ₹ 6,49,547/- as tax deducted at source. Receipted challans of having deposited tax at ₹ 6,49,547/- were placed before CIT(A). The CIT(A) being satisfied, deleted the addition. The Revenue carried the matter in appeal before the Tribunal, who also found that CIT(A) had rightly considered that tax had been deducted and deposited in the Government treasury and the Tribunal finding that the challan had already been placed by the assessee before the CIT(A), who had verified the same, therefore, dismissed the appeal of the revenue. However, the Tribunal also observed that, if the fact was found incorrect, then the Department can take recourse for mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CIT(A). However, a rider was given to the Assessing Officer that in case the claim of the assessee was found to be not proper about the tax having been deducted and deposited into the Government treasury, the Assessing Officer was free to initiate proceedings in accordance with law. 7. In view of what has been noticed by the appellate authorities, in our view as well, the issue has been decided based on the material placed on record by the assessee before the appellate authorities which has gone into by both the appellate authorities, and it being essentially a finding of fact, in our view no question much less substantial question of law can be said to arise out of the order of Tribunal. However, while dismissing the appeal we direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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