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TMI Blog2013 (10) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... cates. For the Respondents : Mr.Ajeet Sharma vice counsel for respondent No.1. Mr.Vinay Kuthiala, Sr.Advocate with Ms.Vandana Kuthiala, Advocate for respondents No.2 to 5. ORDER Justice A.M. Khanwilkar, C.J. (Oral) Heard counsel for the parties. 2. This writ petition takes exception to the decision, dated 3rd September, 2013, passed by the Commissioner of Income Tax (TDS), Chandigarh (Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that in respect of each of the contracts, the petitioner has ensured that the contractor furnished his Permanent Account Number. The Income Tax Officer (TDS), however, relying on Section 44AE, in particular second explanation there-under, has held that the petitioner, in law, will have to be treated as owner and was, therefore, liable to set apart the requisite amount as has been demanded in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such. On the other hand, Section 194C(6) appears to be independent provision which was binding on the petitioner and prohibition from deducting the amount from the account of the contractor. 6. Prima-facie, we are of the opinion that there is force in the stand, taken by the petitioner, and as a necessary corollary thereof, the petitioner cannot be held liable to pay any amount as has been found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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