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TMI Blog2012 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of these appeals, we refer to the facts from ITA No. 46/Hyd/12 for AY 2006-07. 3. Briefly the facts of the case are that the assessee is a limited company engaged in the business of infrastructure at various places. Survey operations under section 133A were conducted on 13/08/2009. A show cause notice dated 26/10/2009 was issued and served on 27/10/2009 for which the assessee filed a detailed explanation on 03/12/09 objecting the action of the AO that the assessee cannot be treated as assessee in default as envisaged in section 201(1) of the Act. 4. The AO passed an order subscribing it as an order u/s 201(1) and 201(1A) of the Act though it was an order u/s 201(1A) of the Act, on 24/02/10 by saying that on verification of the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 310-314. After considering the submissions of the assessee and the remand report obtained from the AO, the CIT(A) held as under:- i) As regards the assessee's contention that the annexure did not contain the signature & seal of the AO, the CIT(A) held that it may be noted that the AO has categorically mentioned that the details of the demand payable section-wise has been given in the annexure enclosed. Since it is mentioned in the body of the order, the annexure forms part of the assessment order and there is no requirement for any further sea or signature or attestation. ii) As regards invocation of provisions of section 194A and 194C, the CIT(A) held as under:- "7.......................... I have also examined the grounds on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any additional information/evidence to substantiate the grounds taken before me. In view of this, these grounds of the appellant are also dismissed. 7.2 However, it is gathered from the assessment records that the assessee has been contending that the credit for the taxes paid by the deductees need to be given in its hands. The AO also mentioned in the assessment order that if the assessee provides evidence of declaring the gross payments in the hands of the respective recipients, the relief allowable u/s 191 would be given. Even though no ground was taken before me on this point, in view of the Supreme Court decision in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. CIT [2007] 293 ITR 226, the AO is directed to re-calculate ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds with regard to the nonapplicabil ity of the provisions of section 194A in respect of late payment charges paid to the Oil companies and 194C in respect of late payment charges paid to the Oil companies and 194C in respect of transport charges paid to the various truck owners towards supply of material since there was no contractual obligations with the truck owners and this was settled by various appellate forums as enumerated in the statement of facts. 6. The appellant crave to submit that all the facts, contentions and case laws mentioned in the statement of facts accompanied these grounds of appeal shall be treated as part and parcel of these grounds and shall be dealt with. For these and other reasons that may be urged at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Kalyan Kumar Ray Vs. CIT [1991] 191 ITR 634 held that to avoid unnecessary controversies the department should adopt the salutary and useful practice incorporating entire calculation in ITNS 65. Further held assessment is complete and valid when both the sheets are signed by the AO. 4. The J&K High Court in the case of S. Mubarik Shah Naqshbandi Vs. CIT [1977] 110 ITR 217 held that the proceedings vitiate only when prejudice has been caused to the person by non observance of the mandatory provisions. 5. The Supreme Court in the case of Smt. Kailasho Devi Burman and Others Vs. CIT, 219 ITR 214 held that the assessment order must be signed by the AO. 7. The learned counsel further submitted that the order is not only a vague b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the principles laid down by the Apex Court in the case of Kalyankumar Ray Vs. CIT, 191 ITR 634 wherein it has been held that to avoid unnecessary controversies the department should adopt the salutary and useful practice incorporating entire calculation in ITNS 65. It was further held by the Apex Court that assessment is complete and valid when both the sheets are signed by the Assessing Officer. Needless to say, the Assessing Officer shall provide an opportunity of hearing to the assessee in the matter. 10. Since the other appeals being ITA Nos. 47,48 & 49/Hyd/2011 for assessment years 2007-08, 2008-09 and 2009-10 are identical to the ITA No. 46/Hyd/11, which has been decided as above, following the conclusions drawn therein, we re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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