Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1148 - ITAT BANGALOREDefault u/s 201(1) - non deduction of taxes u/s 194C and 194J - Held that:- According to the assessee on the payments made with regard to Brain Lara Event, it had deducted the tax and deposited to the govt. treasury. These facts ought to have been verified by the Assessing Officer before raising a demand against the assessee. Taking into consideration these details, we are of the view that the issue needs to be re-looked at the end of the Assessing Officer. The assessee is directed to submit complete details of the payments including the challan Nos. indicating that the TDS was deducted and it was paid to the govt. treasury. Our observation will not impair or injure the case of the Assessing Officer and will not cause any prejudice to the defense/explanation of the assessee. The assessee will be at liberty to raise any plea or submit any evidence in support of its explanation. - Matter remanded back - Decided in favour of assessee.
|