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2020 (3) TMI 336 - AT - Income TaxNon-deduction of TDS u/s 194C on payments made to the Transporters - assessee had complied with requirements under Section 194C(7) of I.T. Act and further, that the relevant particulars were on the records of CIT(A) and the AO; is contrary to the observation of the CIT(A) in paragraph 4 and 5 of the impugned consolidated appellate order dated 30.05.2016 - HELD THAT:- As the appellant has not complied with the requirement of sub section 7 of section 194C it is not entitled to the benefit of sub-section 6 though in the case of lawful compliance of sub section 7 it would have been entitled for the same. ….” In view of the foregoing, it will be in fitness of things to remit the matter to the file of the AO for fresh order after due verification at the end of the AO whether the requirements under Section 194C(7) have been complied with by the assessee. We set aside the impugned consolidated appellate order dated 30.05.2016 of the Ld. CIT(A) and the aforesaid consolidated order dated 23.03.2015 of the AO and restore the issue in dispute to the file of the AO for fresh order in accordance with law after due verification at his end whether the requirements under Section 194C(7) of I.T. Act have been duly complied with by the assessee. Needless to say, the AO will provide reasonable opportunity to the assessee before passing fresh order, in order to substantiate the claim that requirements under Section 194C(7) of I.T. Act have been duly complied with by the assessee. Appeals are partly allowed for statistical purposes.
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