Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 160 - HC - Income TaxTDS liability u/s 194C - payments on account of Civil and grass cutting, construction and maintenance and for painting job work - Held that:- Exchange of information between the assessee and the Assessing Officer though may not have direct bearing on the requirement of deducting tax at source in relation to such expenditure, undisputedly, these expenditures came pointedly under scrutiny of the Assessing Officer in connection with genuineness thereof. The fact that the Assessing Officer in his order of assessment dated 29.12.2008 made certain adhoc disallowances of ₹ 1,50,000/- towards such expenditure would only emphasize this aspect. Thus all the expenditures to which the Assessing Officer now wishes to attach the requirement of deduction of tax at source, were not only part of the original returns filed by the assessee, came up for minute examination by the Assessing Officer in the context of justification and genuineness of claim. Reopening beyond a period of four years on this sole ground, therefore, was not permissible. Additionally, we also notice that para4 of the Assessing Officer's letter dated 26.9.2008 require the assessee to supply copy of ledger account of tax deducted from various payments made to subcontractor, job work charges, transportation, etc. In response to such inquiry of the Assessing Officer, the assessee conveyed that during the year under consideration, no tax had been deducted at source. In short, the case of the assessee was that no such tax was required to be deducted. If the Assessing Officer wanted to contest this contention of the assessee, it was open for him to do so during the original assessment proceedings. Having dropped this line of disallowance in the order of assessment by accepting the assessee's return, any attempt on his part now to reexamine the question shall be based on change of opinion.
|