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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 ..... 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 terms of order dated 28th March, 2013. – Held that:- Since the demand is in respect of subsequent period after 1st October, 2009, prima-facie, there can be no difficulty in accepting the stand of the petitioner that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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 (Annexure P-9), whereby the petitioner has been directed to pay 10% of the entire demand in addition to amount of Rs.59.6 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount 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 terms of order dated 28th March, 2013. 5. It is, however, not in dispute that the order of the Income Tax Officer per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 by the Income Tax Officer. As a result, we are inclined to accede to the petitioner s request to stay the operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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