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2011 (5) TMI 506 - AT - Income TaxDeduction of tax at source - The case of the assessee is that the payment was made for outright purchase of drawing and design and not for any technical services and therefore, no tax was required to be deducted - The assessee made an application to the Chartered Accountant (CA) M/s. B.K. Khare & Co. for issuing no objection certificate in the matter of deduction of tax at source - M/s. B.K. Khare & Co. however in the certificate opined that the issue was debatable - The assessee was not satisfied with the opinion given by the CA and filed appeal before the CIT(A) - Since, the assessee filed an appeal directly against the certificate issued by the CA without even approaching the Assessing Officer for passing a formal order - Therefore, respectfully following the decision of the Tribunal in assessee's own case in ITA No. 2733 to 39/M/03 dismiss the appeal of the assessee as not maintainable - Hence, the appeal of the assessee stands dismissed.
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