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TMI Blog2014 (11) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... hal Mohan ORDER All the appeals of the Revenue are directed against the order of learned Commissioner of Income Tax (Appeals)-, Shimla dated 30.6.2014 for the above assessment years. 2. In all the appeals, the Revenue challenged the order of the learned CIT (Appeals) in deleting the additions made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act on account of payment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collect tax but the same had not been collected as there was nothing on the record to show the collection of tax. Thus a sum of Rs. 6,61,078/- had not been collected and deposited into the Government account by the assessee. Besides interest @ 1% is also liable as per law for violation of the provisions of section 206C of the Income Tax Act. It was also noticed that the assessee had claimed expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of Rs. 2.49 crores. 5. The assessee submitted before the learned CIT (Appeals) that the order passed by the Assessing Officer is bad in law as addition has been made by applying the provisions of section 40(a)(ia) of the Income Tax Act on account of payment made to HRTC. The issue of deduction of tax at source on payment to HRTC arose when ITO(TDS) conducted a survey on the assessee for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal is reproduced in para 5 of the impugned order. 6. On going through the submissions of the parties in the light of the order of the Tribunal in the case of the same assessee dated 31.12.2013 (supra), we do not find any merit in the appeal of the Revenue. The copy of the order of the Tribunal above is placed on record, as is reproduced in the impugned order and the issue is covered in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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