Dharmesh G. Joshi, Bhavnagar vs Income Tax Officer,Ward-2(3),, ... on 20 January, 2017
15. We now come to assessee's last substantive ground that the CIT(A)
has erred in confirming interest disallowance of Rs.6,47,594/- as made by the
Assessing Officer for non deduction of TDS u/s. 40(a)(ia) of the Act. It
pleads that the same has amounted to double addition since the very figure
formed part of the addition of Rs.49,64,888/-. We notice that the CIT(A)'
order in para 6 page 21 already takes note of assessee's argument to conclude
that its double addition plea no more survives since the former addition figure
ITA Nos. 1928 & 1968/Ahd/2012 (ITO vs. Dharmesh G. Joshi)
A.Y. 2008-09 - 15 -