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2018 (9) TMI 281 - ITAT BANGALORETDS u/s 194C, 194J and 194I - chargeability of interest u/s. 201(1A) - Held that:- For AY 2007-08, it is stated by CIT(A) that effectively, the appeal is now directed against charging of interest u/s. 201(1A) only amounting to ₹ 1,05,73,063/-. Similarly in AY 2008-09 in Para 10 of his order, it is held by CIT(A) that the appeal with regard to charging of tax u/s. 201(1) is treated as allowed and decision in this year also is only regarding chargeability of interest u/s. 201(1A) of IT Act. Hence it is seen that in the impugned orders, CIT(A) has not examined this aspect at all as to whether TDS is deductible u/s. 194J, 194-I and 194C in Assessment Year 2007-08 and u/s. 194C in Assessment Year 2008-09. Under these facts, we feel it proper that this issue should go back to the file of CIT(A) for a decision on this aspect also as to whether the TDS is deductible or not under the relevant provisions of IT Act i.e. 194C in both years and 194J and 194-I in Assessment Year 2007-08 and therefore, we set aside the order of CIT(A) and restore the matter back to his file for fresh decision after examining this aspect also. - Appeals filed by the assessee are allowed for statistical purposes
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