9911796707
TMI Blog2011 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... erred on facts and in law in canceling the order dated 13.01.2009 passed by the ITO (TDS) & Survey), Aligarh and in directing that provisions contained in section 194C is applicable on the payment made by IPSRTC for hiring of buses, ignoring the fact of the case that the deductor company is liable to deduct the tax u/s. 194 I w.e.f. 01.06.2007. 1.2. In directing so, CIT(A) has failed to appreciate the following : i). The payment was made essentially for hiring of buses which were given in exclusive possession and use of the assessee for a fixed tenure. ii). The assessee, being the hirer was not only in exclusive possession of the vehicle, but could also use them in the manner it wanted and no other person could use them during the tena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which has also been filed which is at pages 167 to 171 of the paper book filed by the assessee. He requested that the present appeals filed by the Revenue may be dismissed. 3. The ld. DR relied upon the order passed by the Assessing Officer. 4. After hearing the both parties and perusing the orders passed by the Revenue Authorities on the issue in dispute, especially, the order passed by this Bench, as pointed out by the ld. counsel for the assessee, we are of the considered opinion that the issue in dispute has already been adjudicated and decided in favour of the assessee by this Bench on 18th August, 2011 in assessee's own case. For the sake of convenience, the relevant portion of the order of this Bench (supra) at para 4 & 5 is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and passengers by any mode of transport other than by Railways; (d) catering." 5.1 The carriage of goods and passengers by any mode of transport finds place in Section 194C only and not in section 194I of the Act. There is nothing in Section 194-I with regard to deduction of tax on transport contracts. Therefore, provisions specifically providing for deduction of tax at source on carriage of goods and passengers by any mode of transport find place in Section 194C and not in Section 194-I of the Act. Under the 'Rule of Interpretation', specific provisions prevail over general provisions. The reliance has been placed on the following judgments in support of the contention of the assessee : (i). CIT vs. Rajasthan Spinning and Weaving M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A), who has correctly cancelled the order of the ITO, TDS dated 3.9.2009. Thus, grounds No. 1 to 8 of the Revenue are dismissed." 5. A co-ordinate Bench has already taken a decision in the matter and, therefore, judicial discipline demands that we follow the decision. Therefore, respectfully following the decision, it is held that the assessee was liable to deduct tax on the payments made to various contractors u/s. 194C only, and that the provision contained in section 194-I is not applicable." 5. Keeping in view of the aforesaid finding of this Bench, we are of the considered opinion that the issue in dispute has already been decided in favour of the assessee in assessee's own case. Respectfully following the same, the appeals file ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
