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2023 (1) TMI 664 - AT - Income TaxRevision u/s 263 by CIT - Non deduction of TDS u/s 194C on account of freight charges as paid to Railway and to different parties - HELD THAT:- Though assessee has submitted that entire details were examined by the AO and that no further enquiry was needed, however, after going through the relevant part of the order of the PCIT, we find that the PCIT has rightly held that the relevant issue relating to non-deduction of TDS and corresponding declarations submitted by the payees have not been properly examined by the AO. PCIT has categorically found error/discrepancy relating to the non-furnishing of required declarations by certain parties - PCIT rightly restored the issue to the AO for examination of this factual aspect. It is pertinent to mention here that the PCIT thoroughly examined the issue and held that no deduction was required to be made in respect of payment made to railways, whereas, the issue relating to payment to private parties without deduction of TDS and corresponding declarations furnished by the respective parties, is required to be examined by the AO - No prejudice will be cause to the assessee if the AO will examine the aforesaid factual aspect and arrive at a correct conclusion. Appeal of the assessee stands dismissed.
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