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2013 (10) TMI 1398 - AT - Income TaxTDS u/s 194C - Demand u/s 201(1) - non deduction of tds - Held that:- We are of the view that the assessing officer has failed to bring any material on record to show that the assessee is liable to deduct tax at source u/s 194C of the Act in respect of building construction. Under these circumstances, in our view, the Ld CIT(A) was not justified in confirming the demand raised u/s 201(1) and interest charged u/s 201(1A) of the Act in respect of building construction. The matter relating to deduction of tax at source from commission payments requires fresh examination at the end of the assessing officer. The Ld A.R also sought an opportunity to furnish necessary details before the AO. With regard to the rent payments also, the Ld A.R sought an opportunity. Since the matter relating to the commission payments requires fresh examination, in the interest of substantial justice, the assessee may be given one more opportunity to furnish the details of rent payments also. Accordingly, we set aside the orders passed by Ld CIT(A) in all the three years in respect of the above said two payments and restore them to the file of the assessing officer for making fresh examination. The assessee is also directed to furnish all the details that may be called for by the assessing officer, failing which the AO is free to take decision on the basis of available facts.
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