2010 (11) TMI 573

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..... oint owners was available before the lower authorities for verification - Before Tribunal for the first time the assessee has placed the evidence of joint owners - Hence, restore the issue to the file of the Assessing Officer to decide afresh after affording a reasonable opportunity of being heard to the assessee - Hence, the appeal of the assessee is allowed for statistical purposes. - ITA No .....

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..... assesee did not deduct TDS on such payments. Before the Assessing Officer, the assessee explained that the payment in question has been made for 17 persons. It also claimed that there is an agreement between such person and the assesee. According to such agreement payment made comes into purview of payment for Body of Individuals and there was no liability to deduct the Tax. The Assessing Officer .....

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..... in clause III(2) of the Lease Deed all the lessors have requested the assessee to issue cheque/Demand draft towards rent in the joint names of Y. V. Parthasarathy and Y. V. Thimma Rai towards the account of the Lessors. Accordingly, the rental cheque was being sent by the assessee in the joint names of two of the joint owners viz. Y. V. Parthasarathy and Y. V. Thimma Rai. He also contended that th .....

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..... -owners of the property. 4. On the other hand, the Ld. DR relied on the orders of the lower authorities and prayed before the bench to confirm the same. 5. After hearing the rival parties and perusing the material available on record, we find that the Assessing Officer made the disallowance u/s. 40(a)(ia) of the I. T. Act read with section 194 I since the assessee was unable to produce the .....

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..... s placed the evidence of joint owners. Hence, we restore the issue to the file of the Assessing Officer to decide afresh after affording a reasonable opportunity of being heard to the assessee. The appeal of the assessee is, therefore, allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. 7. The order is announced in the open co .....

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