2014 (1) TMI 1799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal has been filed by the revenue against the order of Commissioner of Income Tax (Appeal)-II, [short CIT(A)-II] Pune, dated 23.05.2012 for A.Y. 2007-08 on the following grounds. 1. Whether on facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the disallowance u/s.40(a)(ia) by holding that TDS disallowance applies only to amounts 'payable' as on 31st March and not to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the tax authorities. Hence, in the interest of natural justice, we are of the view that this contention of the assessee requires examination at the end of the assessing officer. Accordingly, we modify the order of the Ld CIT(A) and set aside this ground to the file of the assessing officer with the direction to examine the above said contention of the assessee and decide the same in accordance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X