2012 (6) TMI 836

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..... not require admission for hearing as the applicability of law involved herein is admittedly settled. It is admitted position that the matter relates to the assessment year 2006-07, whereas Section 194C(1) has been made applicable to the individual assessee with effect from 1.6.2007. There is no dispute that the respondent is an individual assessee. Considering the position of the law, the learn .....

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..... <![endif]--><!--[if gte mso 10]> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table .....

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..... on the facts and in the circumstances of the case the Tribunal was justified in law in deleting the disallowance under Section 40(a)(ia) read with Section 194C(2) on the ground that the assessee is an individual. Ii] Whether on the facts and in the circumstances of the case the Tribunal was justified in law in holding the assessee is an individual despite the fact that the provision of Section .....

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..... able for the assessment year 2006- 07. On identical fact the learned Tribunal has held so in the case of Ajay Rawla vs. DCIT, Circle-28, Kolkata [ITA No.353/Kol/2010 dated 22.6.2011]. It has not been submitted that the aforesaid judgment has been upset by this Court. In fact, on narration of undisputed fact, we do not think that the learned Tribunal has decided wrongly in this case or in the pr .....

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