TMI Blog2012 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... rent parties for contract work done by them. (ii) On the facts and in the circumstances of the case the Ld. Commissioner of Income Tax (Appeals), Rohtak has erred in law in holding that the concerned Assessing Officer may not be aware of the existence of various TANs of the deductors and the concerned Assessing Officer of the deductee generally issue certificate u/s. 197 on the registered office of the deductor whereas the certificate u/s. 197 is issued by the Assessing Officer in the name of deductor only as requested by the deductee applicant. (iii) That the appellant craves for the permission to add, delete or amend the ground of appeal before or at the time of hearing of appeal. 3. The brief facts of the case are as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued u/s. 197, the address mentioned is the registered office of the assessee at Mumbai and not of the factory making the payment i.e. Bahadurgarh. The Assessing Officer erroneously came to the conclusion that the assessee should not have resorted to lower / non deduction of TDS based on such certificates as both the units / offices have separate TAN. Drawing attention to the provisions of section 201(1), the Ld. Authorised Representative contended that the assessee can not be treated as assessee in default as the assessee has deducted TDS as per the certificates issued u/s. 197 and also paid the same to the credit of the government. Without prejudice to the above, the Ld. Authorised Representative contended relying upon the judgement of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for him to hold the assessee as assessee in default merely on the ground that the said certificate was not issued in the name of Bahadurgarh unit. Accordingly, Ld. Commissioner of Income Tax (Appeals) held that the demand rasied by the Assessing Officer in this regard is deleted. 6. Against the above order the Revenue is in appeal before us. 7. We have heard the rival contentions in light of the material produced and precedent relied upon. We find that in this case the genuineness of the issue of certificate is not in doubt. The only point of controversy at the level of the Assessing Officer was certificates issued u/s. 197 in the name of the assessee with the registered office (Mumbai) instead of the office (Bahadurgarh). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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