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2017 (3) TMI 1617 - AT - Income TaxTDS u/s 194C - TDS liability - Held that:- Contentions of the assessee requires re-consideration as the Assessing Officer has picked up the payment made for assessment year 2012-13 for fixing the liability of the assessee for the impugned assessment year. However, we make it clear that if the assessee's claim that the payee TAM Media Research Pvt. Ltd. has offered the amount as income and paid tax on such amount, the assessee cannot be treated as a assessee in default in respect of such payment. Similarly, the Assessing Officer must examine assessee's claim made in respect of provisions made of ₹ 5 lakh which was subsequently reversed. Another glaring error committed by the Assessing Officer which has come to our notice is, though, the Assessing Officer in the impugned order has mentioned that the payments were made to Star India Pvt. Ltd., however, from the details submitted by the assessee, we do not find any payment made to Star India Pvt. Ltd. This fact also requires verification. Thus restore the matter back to the file of the Assessing Officer for considering afresh
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