TMI Blog2019 (7) TMI 2000X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the assessee upheld the order passed by the ld. CIT(A) and dismiss the appeal of the Revenue. - SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER For the Appellant : Shri S.S. Rana, CIT-DR For the Respondent: Shri Tarandeep Singh, Advocate ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 26.12.2016passed by the learned Commissioner of Income Tax (Appeals)-41, New Delhi( Ld. CIT(A) ), the assessee, namely M/s Spice Jet Limited filed this appeal in respect of the assessment year 2012-13 2. Brief facts of the case are that the assessee company has been incorporated under the Companies Act, 1956 and has been engaged in aviation business. As a part of its b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee to the banks, the provisions of section 194H of the Act were not applicable. 5. Ld. CIT(A) considered the contentions of the assessee, and while taking note of the decisions of the Tribunal on this aspect and following the decision of the Hon ble jurisdictional High Court in the case of CIT vs. JDS Apparels P. Ltd. (2015) 370 ITR 454, wherein the decision of Hon ble Apex Court in the case of Ahmedabad Stamp Vendor s Association vs. Union of India (2002) 257 ITR 202 and Allahabad High Court in the case of Chief Treasury Officer vs. Union of India (2013) 355 ITR 484 were considered, by way of impugned order, held that the customer by making payment through credit card, directs the credit card provider to make payment and the credit c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Years 2011-12 and 2012-13 in ITA Nos. 4226/Del/2014 and 6103 /Del/2015 by orders dated 22.4.2019 and 28.2.2019 respectively answered the issue in favour of the assessee. 9. When there is no change in the fundamental facts that permeate all through these years to disturb a consistent view taken by the Tribunal in assessee s own case while following the binding precedent of the Hon ble judicial High Court in the case of JDS Apparels (supra), there is no reason for this Bench also to take a different view or to deviate from the view that is consistently taken on the same set of facts and circumstances. While respectfully following the decision of the Hon ble jurisdictional High Court and also the view taken by this Tribunal consiste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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