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TMI Blog2021 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... he rent paid - HELD THAT:- We find that as per section 154 of the Act, the Assessing Officer is fully empowered to rectify the mistake apparent from records either of his own motion or rectification application filed by the assessee. Thus, since the Assessing Officer has rightly exercised his jurisdiction in rectifying the mistake apparent from the records, the ground raised by the assessee stands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (A) For the Appellant : G. Baskar, Advocate For the Respondents : G. Chandrababu, Addl. CIT ORDER Duvvuru R.L. Reddy, Member (J) This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Madurai dated 26.03.2019 relevant to the assessment year 2012-13. In the grounds of appeal, besides challenging confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid to M/s. RmKV Silks Pvt. Ltd. Since the above nonpayment of TDS was not noticed by the Assessing Officer while concluding the assessment under section 143(3) of the Act, the non-payment of TDS on the rent paid by the assessee would attract disallowance under section 40(a)(ia) of the Act and accordingly, brought to tax. On appeal, the ld. CIT(A) confirmed the disallowance made under section 40( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee that the main concern viz., M/s. RMKV Silks Private Limited paid the rent to the land lord and the assessee has reimbursed its share to M/s. RMKV Silks Pvt. Limited. It was further submission that the assessee has not directly paid the rent to the land lord and therefore, the question of application of section 40(a)(ia) of the Act would not arise. Thus, the ld. Counsel prayed for allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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