TMI Blog2017 (2) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... rfere with the order of the CIT(A), which is hereby confirmed and grounds of the revenue are dismissed. - ITA No. 216/CTK/2015, C.O. No. 22/CTK/2015 - - - Dated:- 17-2-2017 - Shri N. S. Saini, Accountant Member And Shri Aby T. Varkey, Judicial Member Assessee by : Shri P.R.Mohanty AR Revenue by : Shri Asit Kumar Mohapatra, CIT DR/Shri D.K.Pradhan, JCIT, DR ORDER Per Bench The appeal filed by the revenue and the cross objection filed by the assessee are directed against the order of CIT(A)-2, Bhubaneswar, dated 27.2.2015, for the assessment year 2009-2010. 2. The revenue has raised the following grounds: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) is not justified in law as well as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhai Construction 4. Jai Bajrang Transport 4,70,900/- 6,82,950/- 5. Lingaraj Constructin 9,86,700/- 6. Ramlal Sharma Construction 4,05,200/- 7. Ram Sukh Transport 1,06,700/- 8. Jaishree Ram Transport 9,54,700/- 9. Sandhu Brother 19,84,655/- Total: 81,21,300/- 4. The Assessing Officer obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (2007) 293 ITR 226 (SC) has held that no demand visualised u/s.201(1) should be enforced after the tax deductor has satisfied the officer-in-charge of TDS that taxes due had been paid by the deductee-assessee. The Hon ble Supreme Court has further observed that Be that as it may, the Circular No. 275/201/95- IT(B), dt. 29th Jan., 1997 issued by the CBDT, in our considered opinion, should put an end to the controversy. The circular declares no demand visualized under s. 201(1) of the IT Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee . Therefore, he held that the Assessing Officer is directed to verify from the departmental records or throu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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