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TMI Blog2020 (1) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... or short 'A.R') for the assessee took us through the facts narrated in the application filed by the assessee, and submitted, that the order passed by the Tribunal while disposing off the appeal of the assessee in ITA No. 382/Mum/2017 for A.Y. 2007-08 suffered from two mistakes, viz. (i) the claim of the assessee that as the time limit for passing an order under Sec.201 had already expired, therefore, no disallowance was warranted under Sec.40(a)(ia) of the Act had remained un-adjudicated; and (ii) the alternative claim of the assessee that in case if the disallowance under Sec.40(a)(ia) was to be sustained, the same was liable to be restricted to the extent of 30% of the total amount of the service coupons had not been answered. It was subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a assailed the validity of the disallowance under Sec.40(a)(ia) also on the aforesaid two grounds, viz. (i) that, as the time limit for passing an order under Sec.201 had already expired, therefore, no disallowance was warranted under Sec.40(a)(ia) of the Act; and (ii) that, in case if the disallowance under Sec.40(a)(ia) was to be sustained, the same was liable to be restricted to the extent of 30% of the total amount of the service coupons. We have perused the order passed by the Tribunal while disposing off the aforesaid appeal in ITA No.382/Mum/2017, vide its order dated 14.05.2019. As can be gathered from a perusal of the Page 6 - Para 6 of the aforesaid order, we find, that the assessee had specifically assailed the disallowance under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disallowance is sustained, the same is liable to be restricted to the extent of 30% of the total amount of service coupons. Needless to say, the A.O shall afford a reasonable opportunity of being heard to the assessee in the course of the 'set aside' proceedings, wherein the latters shall remain at a liberty to substantiate its claim on the basis of fresh documentary evidence. On the basis of the aforesaid observations our order passed while disposing off the appeal of the assessee i.e Mahindra & Mahindra Ltd. Vs. DCIT, Range 2(2), Mumbai in ITA 382/Mum/2017, dated 14.05.2019 is modified to the said extent. 5. The miscellaneous application filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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