TMI Blog2019 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... r misreading of the documents on record. The two authorities have basically taken a plausible view on the basis of the interpretation of the agreements which forms part of the record. In the absence of any use of perversity being made out, it would not be proper for us to interfere in such finding of fact in exercise of the jurisdiction under Section 260 A of the IT Act. Once the finding of facts are to be sustained, it is obvious that the provisions of Section 194 C cannot be said to be attracted. Section 194 C deals with deduction of tax at source when it comes to payment to contractors. In the present case, since neither the Assessee nor M/s. Prabhu Construction can be styled as contractors, it is obvious that the provisions of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nswered against the Revenue and in favour of the Assessee. - TAX APPEAL NO. 13 OF 2012 - - - Dated:- 2-12-2019 - M.S. SONAK C. V. BHADANG, JJ. Ms. Amira Razaq, Standing Counsel for the Appellant. ORAL JUDGMENT (Per M. S. Sonak, J) 1. Heard Ms. Razaq, the learned Standing Counsel for the Income Tax Department for the appellant. 2. The respondents though served, neither present nor represented. 3. This appeal was admitted on 14.02.2012 on the following substantial questions of law : (A) Whether the Section 194 C could be invoked requiring the Assessee to deduct tax at source on the cost of the construction incurred by M/s Prabhu Construction deeming it as a contract? (B) W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee was appointed as merely a contractor to construct these projects. Rather, the Assessee was to be allotted premises/area in the said project admeasuring 5047.66 square metres and 1515.35 square metres. The Assessee was given the full liberty to thereafter sell, transfer and convey these areas in favour of third party. Accordingly, it is not correct to say that the original status of the Assessee was that of a contractor and, consequently, Assessee was incapable of assigning any rights better than that of a contractor of M/s Prabhu Construction. 6. The CIT(Appeals) as well as the Income Tax Appellate Tribunal (ITAT), upon consideration of the clauses of the agreements concluded that the Asseesee assigned the rights in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Hon'ble Supreme Court in the case of H.H. Sri Rama Verma vs. Commissioner of Income Tax, Ernakulam, 1991 Supp (1) SCC 209 , though in the context of the provisions of Section 80- G of the IT Act as then stood. The Hon'ble Apex Court has held that when the language of the provision is plain and clear, the Courts cannot enlarge the scope of the provision by adopting an interpretative process. 9. Accordingly, the first substantial question of law is liable to be answered against the Revenue and in favour of the Assessee. 10. The second question of law is really consequential and depends upon the answer to the first substantial question of law. If the ITAT, in the impugned order had held that since the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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