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2016 (11) TMI 1019 - RAJASTHAN HIGH COURT

2016 (11) TMI 1019 - RAJASTHAN HIGH COURT - TMI - Revision u/s 263 - tds liability u/s 194C - Held that:- AO in his order has clearly mentioned that relevant records were produced and verified on test check basis and the assessment was framed after discussions, the information/ letter supplied by the assessee stands on record. This leads to an inference that AO has considered all the relevant aspects about the assessment, and there is no case of lack of enquiry in this behalf during assessment. .....

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at AOs order is erroneous or prejudicial to the interest of revenue. - The Tribunal has thus given a finding that all the transactions are duly disclosed and it cannot be held that AOs order is erroneous or prejudicial to the interest of revenue. - Decided in favour of assessee. - DB Income Tax Appeal No. 84/2015 - Dated:- 3-11-2016 - K. S. Jhaveri And Mahendra Maheshwari, JJ. For the Appellant : Parinitoo Jain ORDER 1. By way of this appeal, the appellant has challenged the judgment and ord .....

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her the Tribunal was legally justified in quashing the order of the CIT specifically when after examining the record the CIT found that the assessment order was erroneous and prejudicial to the interest of the revenue and so direction for fresh assessment was given in accordance with the powers conferred u/s 263?" 3. It has been contended by the learned counsel for the appellant that the Tribunal has committed error in disregard to the provisions of law under Section 194 C of the Act and ha .....

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