TMI Blog2014 (6) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Following Commissioner of Income Tax Versus M/s Vector Shipping Services (P) Ltd. [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] - tax was deducted as TDS from the Salaries of the employees paid by M/s Mercator Lines Ltd and the circumstances in which such salaries were paid by M/s Mercator Lines Ltd for M/s Vector Shipping Services, the assessee were sufficiently explained - both the parties pleaded that the matter requires fresh adjudication, since the AO has made the addition without properly examining the applicability of the TDS provisions to the quantum of payment made to each of the parties – thus, the matte is remitted back to the AO for fresh adjudication – Decided in favour of Revenue. - ITA No. 6172/Mum/2012 - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Aggrieved by the same, the revenue is contending before us that there is violation of Rule 46A of the Income tax Rules. 5. We heard both the parties on this issue. Ld A.R fairly conceded that there is violation of Rule 46A on the part of Ld CIT(A) in not confronting the additional details furnished by the assessee to him. The Ld D.R pleaded that this issue may be set aside to the file of the assessing officer for considering the same afresh by duly considering the additional details that were furnished by the assessee before Ld CIT(A). The Ld A.R did not object to the plea so made by Ld D.R. Accordingly, we set aside the order of Ld CIT(A) on this issue and restore the matter to the file of the assessing officer with the direction to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2013) (b) CIT Vs. Md. Jakir Hossain Mandal (Cal) (Order dated 04-04- 2013 in ITA No.31 of 2013) (c) CIT Vs. Sikandarkhan N Tunvar (Guj) (33 taxmann.com 133) 9. On the contrary, the Ld A.R submitted that the Hon ble Allahabad High Court has approved the decision rendered by the Special Bench, referred above, in its decision rendered in the case of CIT Vs. Vector Shipping Services (P) Ltd (Order dated 09-7-2013 in ITA No.122 0f 2013) . He further submitted that the Chennai bench of Tribunal in the case of ITO Vs. Theekathir Press (ITA No.2076/Mds/2012 dated 18-09-2013) has taken the view that the decision in favour of the assessee is required to be taken in case of conflicting decisions of different High Courts. He submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee were sufficiently explained. Having decided the issue urged before them in the above terms, the Hon ble High Court incidentally mentioned that for disallowing expenses on the ground that tax has not been deducted, the amount should be payable and not which has been paid by the end of the year. 12. The Co-ordinate bench of Tribunal, in the case of Rishti Stock and Shares Pvt Ltd (supra), has noticed the above facts prevailing in the case of M/s Vector Shipping Services and accordingly held that the observations made by the Hon ble Allahabad High Court, after deciding the issue urged before them on merits, were only passing remarks, which were obiter dicta. It is well settled proposition that only the ratio of a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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