9911796707
TMI Blog2012 (6) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... AL MEMBER: Present appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XV, Ahmedabad, 2nd September, 2011. 2. The Revenue has raised following grounds of Appeal:- "1. The Ld. Commissioner of Income-tax (Appeals)-XV, Ahmedabad has erred in law and on facts in deleting the disallowance of Rs. 14,33,823/- made by the Assessing Officer u/s. 40(a)(ia) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal before the Ld. Commissioner of Income Tax (Appeals) who after considering the submissions of the assessee partly allowed the appeal. 4. Ld. Departmental Representative supported the order of the assessing officer and submitted that the order of Ld. CIT(A) is erroneous. On the contrary, Ld. Authorised Representative for the assessee submitted that this issue has already been decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t account in the majority of the cases on 31.5.2007 and it was argued that in view of Hon'ble ITAT Ahmedabad Bench'B' decision dated 3.12.201 in the case of Shri Kanubhai Ramjibhai Makwana in ITA NO. 3983/Ahd/2008 in Asst. Year 2005-06 no disallowance can be made if TDS has been deposited in government account before filing of return. The table furnished by the ld. AR is enclosed as Annexure-1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision of the Hon'ble High Court has been followed by the Hon'ble Co-ordinate Bench Bench in ITA No. 673/A/2010 in the case of Shri Suresh C. Patel Vs. Income Tax Officer and in ITA No. 2869/A/2011 in the case of M/S /Alpha Projects VS. DCIT. In this view of the matter Respectfully following the ratio laid in the case of CIT Vs. Virgin Creations (supra) as followed in Shri Suresh C. Patel Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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