Bench: Shri P.M. Jagtap, Am] I.T.A. No. 2355/Kol/2017 Assessment Year: 2013-14 Pediatric Infectious Diseases Academy...............................…………………………Appellant Oriental Apartments, Flat No. H-1, 15C, Canal Street, Moulali, Kolkata – 700 014. [Pan: Aacap 0458 J] I.T.O. Ward 31(2) Kolkata...................……………………………………………...........Respondent 10, Middleton Row, Kolkata – 700 071. Appearances By: Shri Sandeep Vimal, Fca & Shri Ritesh Vimal, Fca Appearing On Behalf Of The Assessee. Shri Alok Nag, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 9, 2018 Date Of Pronouncing The Order : May 24 , 2018 Order This Appeal Filed By The Revenue Is Directed Against The Order Of Ld. Cit(Appeals) – 9, Kolkata Dated 09.08.2016 & The Solitary Issue Involved Therein Relates To The Disallowance Of Rs. 41,59,000/- Made By The A.O. & Confirmed By The Ld. Cit(A) U/S 40(A)(Ia) For Non- Deduction Of Tax At Source From The Payment Of Printing Charges.

194C were liable to be disallowed u/s 40(a)(ia). He accordingly made a disallowance to that extent in the assessment completed u/s 143(3) vide an order dated 15.03.2016. 3. Against the order passed by the A.O. under section 143(3), an appeal was preferred by the assessee before the Ld. CIT(A). During the course of appellate proceedings