9911796707
TMI Blog2024 (8) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... e month in which the declaration furnished before the AO - We do not find any representation from the side of the assessee. However, we have gone through the records. DR submitted before us that the assessment order need not be disturbed, but he failed to point out any specific provisions under which the disallowance due to non deduction of tax can be justified once the declaration forms are submitted before the AO. Consequently, we are of the view that even if the assessee fails to furnish the declaration forms before the concerned authority, he cannot be penalised for non deduction of tax. Addition made u/s 40(a)(ia) cannot be made when there was no requirement of deducting tax at source. Department did not verify whether the payees have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietor of M/s. Chintamani Construction. For the year under consideration, the assessee has filed return of income on 25/09/2009 declaring total taxable income at ₹ 4,80,280 and agricultural income of ₹ 90,000. The return of income was processed under section 143(1) of the Income Tax Act, 1961 ( the Act ) on 15/11/2010. The order under section 143(3) of the Act was passed on 29/12/2011, and income was assessed at ₹ 4,80,280, and agricultural income was assessed at ₹ 90,000. The case was re opened for scrutiny and notice under section 148 of the Act which was issued on 22/10/2013, and the same was served on the assessee on 24/10/2013. In response to the notice under section 148, the assessee filed return of income on 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Aggrieved, the assessee carried the matter before the first appellate authority. 6. The learned CIT(A) directed the Assessing Officer to verify as to whether Form no.15G and 15H were filed before the Commissioner in time and if so grant suitable relief to the assessee. The assessee being not satisfied with the order so passed by the learned CIT(A), filed appeal before the Tribunal. 7. None appeared on behalf of the assessee appellant. 8. The learned Departmental Representative supported the order passed by the Assessing Officer vehemently and prayed that the addition be sustained as it is within the four squares of the law. 9. We have heard the learned D.R. and perused the material on record. It is a matter on record that Forms no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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