TMI Blog2019 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... emplated u/s.273-B for the assessee's failure to deduct tax at source - tribunal deleted the penalty imposed as no addition of tax at source could make prior to the year of survey on 24.2.2014 and no other order against the assessee required deduction of tax at source at that time when the assessee made payment of lease rental, was existing - HELD THAT:- Apex Court in the case of NEW OKHLA IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 25-4-2019 - Bharati Sapru And Vivek Varma JJ. For the Appellant : Gaurav Mahajan For the Respondent : Pooja Agarwal ORDER Heard learned counsel for the department Sri Gaurav Mahajan and learned counsel for the respondent Ms. Pooja Agarwal. As the controversy involved in these appeals is identical, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that there was sufficient/reasonable cause as contemplated u/s.273-B of the Act for the assessee's failure to deduct tax at source without upsetting/reversing the finding recorded by the Assessing Authority in the penalty order passed u/s 271-C of the Act? 3. Whether in view of the fact that the department has challenged the order of the tribunal dated 31.8.2017 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rental, was existing. The judgment of Delhi High Court with regard to lease money being treated as rent, was only delivered on 16.2.2017 casting an obligation on the assessee to make deduction of tax at source on these rent also. Subsequently the Apex Court has also delivered the judgment in the case of NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY (NO.2) VERSUS COMMISS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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