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2015 (8) TMI 989 - HC - Income TaxTDS liability - payments made to Channel Providers u/Sec. 194C OR u/Sec. 194J - whether ITAT was justified in law and has not acted perversely in holding that the payments made by the assessee to Channel Providers were liable for deduction of tax at source u/Sec. 194C and not u/Sec. 194J of the Income Tax Act, 1961 when the said issue was not before them and the assessee has only assailed the penalty ? - Held that:- We find merit in the arguments of counsel for the appellant-revenue that the ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was leviable u/Sec. 271C of the Act or not. It has not been disputed that fault of the assessee-respondent was detected only on account of survey carried out by the department. However, this issue needs to be gone into by the ITAT once again. Therefore, we quash & set aside the order of the ITAT impugned herein and remit the matter back to the ITAT for reconsideration afresh in accordance with law on merits after affording hearing to the parties without being influenced or inhibited by any of the observations made herein above. - Decided in favour of revenue for statistical purposes.
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