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TMI Blog2013 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012, whereby the Revenue's appeal was dismissed holding that the tax deduction certificates were validly issued under Section 197, therefore, the order passed by the Commissioner of Income Tax (Appeals), Rohtak does not warrant any interference. The Revenue has framed the following substantial questions of law in the present appeal: "(i) Whether on the facts as well as in law, the Hon'ble Income Tax Appellate Tribunal, Delhi Bench, New Delhi has erred in law in deleting the demand of Rs.55,80,301/- created on a/c of short deduction of tax from the payment of Rs.46,83,10,501/- made to eight different parties of contract work done by him. (ii) Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax (Appeals), Rohtak returned a finding that since the geniuneness of the issue of certificates under Section 197 of the Act has not been doubted by the Assessing Officer, therefore, there is no justification to hold that the assessee is in default merely on the ground that the said certificate was not issued in the name of Bahadurgarh unit. The said order was affirmed by the Tribunal. Learned counsel for the appellant has vehemently argued that it is the responsibility of the assessee to deduct the tax at source in relation to the work executed, but since the tax was not deducted in terms of Section 194C of the Act, therefore, the order passed by the Assessing Officer has been wrongly set aside by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be, at the time of payment at the rates in force under the provisions of sections 192,193, [194,] 194A, [194C,] 194D, [194G] [,194H] [,194I] [,194J] [,194K] [,194LA,] and 195, the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income tax at any lower rates or no deduction of income tax, as the case may be, the [Assessing] Officer shall, on an application made by the assessee in this behalf, give to him such certificate as may be appropriate. (2) Where any such certificate is given, the person responsible for paying the income shall, until such certificate is cancelled by the [Assessing] Officer deduct income that the rates specified in such certificate or deduct no tax, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer, on an application made by a person under sub-rule (1) of rule 28 is satisfied that existing and estimated tax liability of a person justifies the deduction of tax at lower rate or no deduction of tax, as the case may be, the Assessing Officer shall issue a certificate in accordance with the provisions of sub-section (1) of Section 197 for deduction of tax at such lower rate or no deduction of tax. xx xx xx (3) The certificate shall be valid for such period of the previous year as may be specified in the certificate, unless it is cancelled by the Assessing Officer at any time before the expiry of the specified period. (4) The certificate shall be valid only with regard to the person responsible for deducting the tax and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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