2013 (9) TMI 1261

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..... Revenue. The relevant assessment year is 2008-09. The appeal is directed against the order of the Commissioner of Income-tax(Appeals)-I at Coimbatore, dated 6-5-2013 and arises out of the assessment completed under section 143(3), read with section 147 of the Income-tax Act, 1961. 2. There is a delay of ten days in filing this appeal by the Revenue. The Revenue has filed an affidavit alongwith .....

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..... case of the Revenue that the learned Commissioner of Income-tax(Appeals) ought to have considered that the provisions of section 40(a)(ia), which were amended with effect from 1-4-2010, with effect from the assessment year 2010-11, do not apply to the assessee s case in view of belated payment of TDS into the Government account. 4. Shri Shaji P Jacob, the learned Commissioner of Income-tax app .....

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