TMI Blog2015 (11) TMI 1777X X X X Extracts X X X X X X X X Extracts X X X X ..... hat necessary enquiry is not made is not sustainable. CIT s assuming jurisdiction is that the rate of TDS applied is short. We find that this issue is duly covered in the case of DCIT vs. M/s S.K. Tekriwal [ 2011 (10) TMI 10 - ITAT, KOLKATA] and DCIT vs. M/s Chandabhoi and Jassobho [ 2011 (7) TMI 956 - ITAT MUMBAI] wherein as held that section 40(a)(ia) is attracted in case of non deduction of tax and not where there is application of different rates and hence short deduction of tax. These decisions were cited before the learned CIT who has chosen to ignore the same. In our considered opinion, this approach of the learned CIT is not proper. Judicial discipline mandates that we adhere to the doctrine of stare decisis . Since the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/-. For some of the payment it was pleaded that the assessee has deducted TDS at the rate of 2.24%. It was further submitted that section 40(a)((ia) does not apply where there is a short deduction of TDS. It was claimed that the same applies only where there is no deduction. For this proposition the assessee relied upon two decisions of ITAT. Considering the above, learned CIT held as under : I have gone through the records as well as the submissions made by the AR. Contrary to the claim made by the AR, the records do not reveal that any details of payments made on hire charges to the extent of ₹ 45,61,457/- were submitted before the AO The period wise break-up of payment of hire charges, the details of payment made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 40(a)(ia) along with details of deposit of amount of the TDS. Vide letter dated 10-8-2009 vide para 15 the assessee has mentioned that the details were enclosed therewith. The details were enclosed running into four pages submitted in paper book page Nos. 16 to 19. 6. In the background of aforesaid factual aspect it cannot be said that the AO had not made necessary enquiries and the details were not furnished. Hence this plank of learned CIT s argument that necessary enquiry is not made is not sustainable. 7. Another plank of learned CIT s assuming jurisdiction is that the rate of TDS applied is short. We find that this issue is duly covered by the ITAT decisions cited by the assessee s counsel being ITAT B-Bench Calc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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