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2015 (8) TMI 666 - ALLAHABAD HIGH COURT

2015 (8) TMI 666 - ALLAHABAD HIGH COURT - TMI - Non deduction of TDS - payment of annual maintenance charge - as per ITAT Since the CIT(A) has not given any finding on merit, we restore the matter to his file with the direction to adjudicate the issue on merit as to whether the provisions of section 194C are applicable to the present case - Held that:- Tribunal has observed that 'the revenue has challenged the order of CIT(A) on merit also, but no finding was given by the CIT(A) on merit with re .....

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he present case.

We also do not find any discussion on merit of the case with regard to application under Section 194C of the Income Tax Act. Therefore, we are of the view that no substantial question of law would arise at this stage to consider the applicability of Section 194C of the Act. In so far as, the applicability of Section 40(a)(ia) is concerned. We are of the view that the stage of consideration of this question would arise after determination of the case with regard to app .....

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: Abhinav Mehrotra,Vikas Sharma For the Respondent :- Manish Misra ORDER This appeal is directed against the order dated 20.02.2015 as well as 11.04.2014 passed by the Income Tax Appellate Tribunal. The relevant assessment year is 2005-2006. The assessee is carrying on the profession of Diagnostics of medical nature like C-T Scan, Ultrasound, X-Ray, etc. During the course of assessment on a verification of profit and loss account it was found that the same is debited by an amount of ₹ 33,1 .....

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work as per provisions of Section 194C. The Assessing Officer considered his submission and arrived at conclusion that the amounts payable to a contractor or sub-contractor for carrying out any work, including annual maintenance contract (which may include labour or supply of any thing) is includable in the definition 'work'. Accordingly, the Assessing Officer disallowed the amount of ₹ 33,14,317.00 and added back to the total income of assessee. The amount of ₹ 40,09,368/- w .....

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authority allowed the appeal and deleted the disallowance on royalty charges. The Revenue had challenged the order passed by the appellate authority before the Income Tax Appellate Tribunal, Lucknow Bench Lucknow. The learned Tribunal allowed the appeal by setting aside the order impugned i.e. the order passed by the CIT(A) and remanded the issue back to the file of Assessing Officer for fresh adjudication in accordance with law. After providing due and reasonable opportunity of being heard to .....

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r passed by the learned CIT(A) and remand the issue back to the file of Assessing Officer for fresh adjudication in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Pursuant to the order passed by the Tribunal, the Assessing Officer further examined the matter and passed the following order:- 5.1 In view of the above points emerging after examination of the contract Notes, it is found that the contract of the assessee with the service provided fu .....

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ly ₹ 33,14,317/- is disallowed and added to the income of the assessee under Section 40(a) (ia). The appellant/Assessee challenged the order of assessment dated 23.12.2010 in appeal. The appellate authority allowed the appeal and set aside the order passed by the Assessing Office. Then the Revenue preferred an appeal against the appellate order dated 03.12.2012 before the Income Tax Appellate Tribunal Lucknow Bench Lucknow. The learned Tribunal adjudicated upon the issue and arrived at con .....

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the present case. Further the assessee moved an application for rectification in the order of the Tribunal dated 11.04.2014 on the ground that Tribunal had not followed the judgment of the High Court in the case of CIT Vs. Vector Shipping Services (P) Ltd in ITA No. 1220 of 2013 and has taken a contrary view while rejecting the claim of the assessee. The learned Tribunal dismissed the appellants Misc. Application by means of order dated 20.02.2015. The appellant has filed the instant Appeal agai .....

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0(a)(ia), the impugned order of the Income Tax Appellate Tribunal is in accordance with law and not perverse, particularly as the assessee has not been classified as an Assessee in default? Learned counsel for the Revenue has raised objection against the maintainability of the appeal at the stage of admission with the submission that Coordinate Bench of this Court has dealt with an identical issue in Income Tax Appeal No. 26 of 2014 and declined to interfere in the order passed by the Tribunal w .....

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of a particular year, but also which are payable at any time during the year, the CIT (A) would have no jurisdiction to interfere with the conclusive opinion of the Tribunal and if this Court does not interfere in the order impugned and dismiss the appeal at admission stage, the appellant would be remediless. He further cited a case decided by this Court in Income Tax Appeal No. 122 of 2013 (Commissioner of Income Tax, Muzaffarnagar Vs. M/s Vector Shipping Services (P) Ltd. Muzaffarnagar) and s .....

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