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2017 (5) TMI 1512 - ITAT,RAJKOT BENCH, RAJKOTTDS u/s 194C - existence of a payer and payee - Held that:- As gone through the relevant record and impugned order, Section 194(c) presupposes existence of a payer and payee. We find that in the case of the assessee identity of payee was not established at all. When the contractors are not identifiable at all and also not identified by the Department even otherwise the question of TDS liability anyway does not arise. The AO has just passed the order on the basis on assumptions without disproving the facts reported by the assessee that no payment to the contractors was made. Therefore, we do not find any infirmity or illegality in the order passed by the learned CIT(A). - Decided against revenue.
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