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2015 (11) TMI 1777 - AT - Income TaxRevision u/s 263 - Short deduction of TDS - payment paid to Amin Stone towards hire charges of JCB Machine - TDS u/s 194C or 194I - HELD THAT:- AO has requisitioned details of expenses mentioned u/s 40(a)(ia) along with details of deposit of amount of the TDS. Vide letter dated 10-8-2009 vide para 15 the assessee has mentioned that the details were enclosed therewith. The details were enclosed running into four pages submitted in paper book page Nos. 16 to 19. It cannot be said that the AO had not made necessary enquiries and the details were not furnished. Hence this plank of learned CIT’s argument that necessary enquiry is not made is not sustainable. CIT’s assuming jurisdiction is that the rate of TDS applied is short. We find that this issue is duly covered in the case of DCIT vs. M/s S.K. Tekriwal [2011 (10) TMI 10 - ITAT, KOLKATA] and DCIT vs. M/s Chandabhoi and Jassobho [2011 (7) TMI 956 - ITAT MUMBAI] wherein as held that section 40(a)(ia) is attracted in case of non deduction of tax and not where there is application of different rates and hence short deduction of tax. These decisions were cited before the learned CIT who has chosen to ignore the same. In our considered opinion, this approach of the learned CIT is not proper. Judicial discipline mandates that we adhere to the doctrine of stare decisis . Since the issue is covered in favour of the assessee, the jurisdiction assumed by the learned CIT is not proper and legal. - Decided in favour of assessee.
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