Vijay Pal Rao, Judicial Member - These cross appeals are directed against the order dated 21/01/2013 of CIT(A) for the assessment year 2009-10. The assessee has raised the following grounds:—

"The Appellant appeals against the impugned assessment order dated January 21, 2013 (received on February 06, 2013) passed by the Commissioner of Income Tax (Appeals) - 13, Mumbai, under section 250 of the Income-tax Act, 1961, (the Act) on the following amongst other grounds each of which is in the alternative and without prejudice to any others:

(1) The CIT (Appeal) erred in upholding the invocation of the provisions of section 40(a)(ia) of the Act and disallowing an amount of Rs.3,51,246/- being payments made to hospitals for non deduction of TDS u/s 194J.

(2) The CIT (Appeal) failed to appreciate that the provisions of section 40(a)(ia) can be invoked for the purposes of making a disallowance of expenditure which has been claimed as a deduction. The said section has no application when no deduction has been claimed by the Appellant in respect of payments made to hospitals.

(3) The CIT (Appeal) failed to appreciate that the role of the Appellant is only that of a service provider. It provi