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TMI Blog2011 (1) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is in appeal raising a solitary ground agitating the action of the learned CIT(A) in confirming the addition of ₹35,75,695 by way of disallowance u/s.40(a)(ia) of the Income-tax Act,1961. 2. The brief facts as brought on record are that the assessee was subjected to proceedings u/s.143(3)/147 being a transport contractor. He derives income from transport business and filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Officer who had verified the books of account along with the fine tuning of tax deduction at source u/s.194C. He pointed out that the Assessing Officer had very categorically noted that the payments to the tune of ₹17 28,393 on which TDS had been deposited in March,2005 itself would be excluded from the total transportation charges claimed amounting to ₹53,04,088. Susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naidu v. ACIT [131 TTJ (Hyd) (UO) 17], in the case of Subash Kumar Jindal v. ITO in ITA No.100/CTK/2010, Pramila Mining Alloys Pvt. Ltd., v. ACIT in ITA No.211/CTK/2010, copy of which are being placed on record. 4. The learned DR supported the order of the authorities below for his part submission indicating that the transportation charges have been brought into the statute for taxation by i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue is squarely covered by the decision of the ITAT, Cuttack Bench wherein the disallowance u/s.40(a)(ia) on non-deduction of tax at source was paid before the due date of filing of return u/s.139(1). We are inclined to hold that the authorities below misdirected to interprete the amended provisions inserted with retrospective effect from 1.4.2005 with two insertions one in 2008 and the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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