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2022 (8) TMI 862 - HC - Income TaxTDS u/s 194C - deduct TDS from the payments made to transporters - whether non-filing of the statutory form as required u/s 194C(7) can deny the benefit provided to the assessee u/s 194C(6) upon the assessee filing the PAN number of the transport contractors? - HELD THAT:- In the cases of Parameswari Spinning Mills (P.) Ltd. 2019 (9) TMI 775 - MADRAS HIGH COURT] and Dilip Kumar [2019 (11) TMI 987 - MADRAS HIGH COURT] the matter was remanded to the AO since the statutory form was not considered by the AO - However, on facts in the instant case we find that the said form was available on the file of the AO much before the completion of the assessment and the AO has not rendered any finding as to the correctness of the details furnished by the assessee in the said statutory form and in identical circumstances in the case of Asian Mills (P.) Ltd. [2021 (12) TMI 365 - GUJARAT HIGH COURT]the case of the assessee was accepted. Thus, we are of the view that the correctness of the details in the statutory form having not been faulted by the Assessing Officer, the first Appellate Authority as well as the Tribunal were right in granting the relief in favour of the assessee. Learned senior counsel appearing for the respondent/assessee pointed that in column 1(e) of Form 26Q the assessee is required to answer the question “Has any statement been filed earlier for this quarter (Yes/No)”. Clause 1(f) of the said Form states, “if answer of (e) is `Yes’, then Provisional Receipt No. of original statement”. On seeing these questions which are to be answered by the assessee in the statutory Form 26Q, it gives an impression that the assessee is entitled to file more than one statement and probably for that reason a query was made to the assessee if he has filed any statement earlier for the said quarter. In any event, the Assessing Officer having not found fault with the contents of Form 26Q filed by the assessee, on a technical ground the relief cannot be denied to assessee and the Tribunal was right in dismissing the revenue’s appeal. Tribunal had noted the decision of the Calcutta Tribunal in the case of Soma Rani Ghosh. It is submitted by the learned standing Counsel for the appellant that as against the said decision the revenue had filed appeal being Principal Commissioner of Income Tax, Kolkata-17, Kolkata vs. Soma Rani Ghosh [2018 (6) TMI 1812 - CALCUTTA HIGH COURT] However, it is not disputed that subsequently the appeal was dismissed on the ground of low tax effect. Thus, as on date, the decision of the learned Tribunal in Soma Rani Ghosh remains intact and this decision also would ensure in favour of the respondent/assessee.
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