2014 (12) TMI 1148

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..... nature. In brief, the grievance of the assessee in both the appeals is that the learned CIT (A) has erred in confirming the order of the Assessing Officer for treating the assessee in default u/s 201(1) on account of non deduction of taxes u/s 194C and 194J while making payments. Consequently interest u/s 201(1A) is not chargeable upon the assessee. 2. The brief facts of the case are that a survey u/s 133A of the Income Tax Act was carried out at the premises of the assessee wherein instances of non deduction of taxes at source u/s 194C and 195J of the I.T. Act from payment to several parties, namely miscellaneous shifting of carton from ITPL, Compac Packers, Dei Pvt Ltd, third party outsourcing, TPV charges, advent Event management, etc. .....

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..... nd taxes paid thereon and no TDS certificate in respect of the corresponding amount has been issued to the payee. 3. The learned Counsel for the assessee contended that this issue is pending before the learned Assessing Officer. He submitted that whenever payment was made, the assessee have deducted the TDS. For example, on 31.03.2007, a sum of Rs. 22,11,904/- was made an adhoc provision for audit fees. This provision was rversed on 31.03.2008. He took us through the annexure appended with the order of the Assessing Officer wherein instances of the alleged payment on which TDS was not deducted, the learned Counsel pointed out that there are 36 payments noticed by the Assessing Officer. One of the payment is dated 31.01.2007 under the head .....

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..... en verified by the Assessing Officer before raising a demand against the assessee. Taking into consideration these details, we are of the view that the issue needs to be re-looked at the end of the Assessing Officer. This instance of the Brain Lara is being made for demonstrative purpose. Our observations in regard to this payment should not be considered as an expression of opinion either way. The object of making reference is only to ascertain whether the issue is to be set aside before the Assessing Officer for re-verification or not?, because we do not have the opinion of the Assessing Officer on these payments. The assessee did not disputed before the Assessing Officer, therefore, looking to all these aspects, we remit this issue to th .....

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