TMI Blog2013 (7) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds No.1.1, 1.2, 2.3 and 3.2 are general in nature and do not survive for adjudication. Surviving grounds No.2.2 and 3.1 are reproduced herein under for reference:- 2.2. The learned CIT(A) has grievously erred in law and on facts in confirming that the appellant was required to make TDS u/s. 194C of ₹ 15,72,059 in respect of grant-in-aid provided to GMDC and GMRDS. 3.1 The Ld. CIT(A) has grievously erred in law or on facts in confirming the levy of interest of ₹ 1,45,692/-. . 3. Brief facts of the case are that during the course of survey carried out in the case of Geology and Mining Department on 01st July, 2008, it was observed by the survey team that the department had paid ₹ 6,93,16,000/- to Gujarat Mine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh beyond any doubt that the appellant has not been prevented by any reasonable cause and the default in question has been detected by the Department during the survey proceedings. And as is obvious; the appellant has deducted Nil tax at source. Keeping in view the above mentioned facts and circumstances; as the appellant has failed to deduct tax u/s 194C of the IT Act, 1961, thereby the appellant is liable to pay the amount of non-deduction (i.e. ₹ 17,17,751/-) u/s 201(1) u/s. 201(1A) of the IT Act, 1961. With the result, the action of the Assessing Officer is hereby confirmed on the account. 5. The learned AR submitted that the role of the appellant department was intermediary whose responsibility was to make proposal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not recover tax from the deductor on same income, by treating as defaulter and at the most interest u/s 201 (1A) till the date of payment by the deductee could be charged. 7. Further, as pointed by the learned AR, it is evident that the state government had made resolution for providing grant-in-aid to GMDC and GMRDS for ₹ 4,78,76,000/- and ₹ 2,15,00,000/- respectively and these grant-in-aid were routed to the above said corporations through the assessee. Therefore, these are not payments made for carrying out any work; however, instead they are grant-in-aid given to the corporation through the assessee by the state government. These facts are evident from the paper books filed by the assessee viz. Page No.18 to 29. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
