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2013 (10) TMI 1222 - HC - Income TaxDisallowance u/s 40(a)(ia) – TDS deduction u/s 194C - payment to sub-contractors being transporters – filing of Form No. 15J on the basis of Form I - Held that:- The assessee was served with a show-cause notice as to why the amount paid to the sub-contractors on account transportation charges should not be disallowed. The assessee in reply never took the point that it did not or could not in law deduct the tax because Form No. 15-I had been submitted by the transporters. Therefore, the case that the assessee had submitted Form No. 15J on the basis of Form No. 15-I received from the transporters was inconsistent with the reply given to the show-cause notice by the assessee himself. In the absence of any satisfactory explanation as to why was this case not made out in reply to the show-cause notice, the contention that such Form 15J had been submitted on the basis of Form 15-I lost credibility. The Commissioner of Income-tax (Appeals) did not go into the relevant questions and straightaway proceeded to hold that Form No. 15-I were received by the appellant from the transporters and on the strength of those Forms he did not deduct the tax. This was not even the case of the assessee in reply to the show-cause notice. Under sub-rule 2, the Commissioner of Income-tax (Appeals) is required to record in writing the reasons for admission of the additional evidence. The Commissioner of Income-tax (Appeals) did not do so – Decided in favor of Revenue.
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