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TMI Blog2010 (1) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Rajpal Yadav, JJ. Ashwani Mahajan, CIT DR for the Appellant Salil Kapoor, Adv. for the Respondent ORDER Rajpal Yadav:- 1. The revenue is in appeal before us against the order of learned CIT(Appeals) dated 31.10.2002 passed for assessment year 1997-98. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of ITAT's Rules, they are descriptive and argum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus Assessing Officer is not justified in forming an opinion that assessee ought to have deducted the sur-charge while making the payment of rent to the payee. He vacated the order of the Assessing Officer. 3. The learned representatives have conceded before us that assessee was supposed to deduct the sur-charge. On the strength of Hon'ble Supreme Court decision in the case of Hindustan Cocacola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Hon'ble "Supreme Court's decision in the case of Hindustan Cocacola (supra), we set aside this issue to the file of the Assessing Officer for verification whether the deductee has made the payment of sur-charge. If it is found deductee has made the payment of sur-charge and then that much amount be excluded, from the hands of the assessee from levy of tax. Assessing Officer shall readjudicate t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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