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TMI Blog2013 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed that the payments made to the Broadcasters fall under the purview of sec. 194C of the Act and treating the assessee as an assessee in default and levying of tax and interest u/s.201(1) & 201(IA)of the Income Tax Act,1961. 2. That the issue of TDS u/s.194C of the Act, prior to the judgment of the Hon'ble High Court of Punjab & Haryana in the case of Kurukshetra Darpans (P) Ltd. Vs. (11 (2008) 169 Taxman 344), being debatable, the assessee ought not have been treated as assessee in default." 3. Both the parties were heard regarding the issues raised by the assessee and their legal implications. 4. On careful consideration of the material available to the Tribunal in the light of the rival submissions of both the parties, the undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Section 194C , the Assessing Officer has come to the conclusion that as per the provisions of Section 201(1) if any such person does not deduct or after deducting fails to pay tax as required under the Act, then, such person shall be deemed to be "assessee in default" in respect of the tax. Hence, he deemed the assessee as "assessee in default" in respect of the non-deduction of tax u/s.194C on payments made for Air Time Charges to different TV channels and passed the assessment order accordingly for both the AYs under consideration. He also levied interest u/s.201(1A) of the I.T.Act. 5. Aggrieved by these orders, the assessee filed appeals before the CIT(A). The learned CIT(A) after hearing the assessee and considering the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be correct and accordingly we uphold the same. Under these facts and circumstances we are of the considered view that the learned CIT(A) while upholding the same has considered the relevant judgments of the Hon'ble Supreme Court as well as Hon'ble Punjab & Haryana High Court on the similar issue and applied them while giving his decision. The decision reached by the learned CIT(A) on these three issues pleaded before him are in accordance with the ratios laid down by the Hon'ble Supreme Court as well as Hon'ble Punjab & Haryana High Court that were referred to by the learned CIT(A) in his order. Hence, in that view of the matter, we are of the considered view that the impugned orders of the learned CIT(A) are not infirm in any way requirin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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