PR. COMMISSIONER OF INCOME TAX Vs. MAHARANI ENTERPRISES

JUDGEMENT

(1.) The Revenue has filed the present appeal under Sec. 260A of the Income Tax Act, 1961 (hereafter 'the Act'), impugning an order dtd. 6/8/2019, passed by the Income Tax Appellate Tribunal (hereafter 'the Tribunal'). The impugned order is a common order which disposed of two appeals filed by the Revenue impugning two separate orders dtd. 16/6/2017 passed by the Commissioner Income Tax (Appeals) relating to the assessment years 2013-2014 and 2014-2015 respectively.

(2.) The present appeal relates to the dismissal of the appeal relating to the assessment year 2013- 2014.

(3.) The controversy involved in the present appeal relates to disallowance of Rs.4,13,48,057.00 under Sec. 40(a)(i) of the Act made by the Assessing Officer (AO) on account of non-deduction of TDS.