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TMI Blog2013 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... bour charges. 2. For that the learned Assessing Officer should not have refused to give credit to the Prepaid Taxes in shape of TDS of Rs.32,07,689 and the learned Commissioner is also not justified to confirm the action of the Assessing Officer." 2. The brief facts as have been brought on record are that the assessee firm derives income from works contract in the name & style as M/s.Shiv Jyoti Construction by executing various civil works under Rural Works Division, Dhenkanal, Rengali Right Canal Division, Rengali, Rural Works Division,Kamakhyanagar, Kendrapada, Jajpur & Nayagharh etc. It filed its return of income for the Assessment Year under consideration on 2.6.2010 on a total income of Rs.39,35,490, which was processed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the name of Sri Rabindra Kumar Sahoo, Managing Partner of the assessee in Form 26-AS. 5. The assessee is in the present appeal before the Tribunal on the grounds raised above which the learned Counsel of the assessee has indicated was a credit of tax not given to it was before the learned CIT(A) who verified the Form AS-26. 5. The learned DR has opposed the contention of the learned Counsel of the assessee on the grounds raised by the assessee in this appeal insofar as the issue purportedly was not raised by the assessee as an appellant in the grounds raised before the learned CIT(A). The learned DR also proposed to indicate the reason for the same by indicating that the contracts had been received in the names of the individual part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps short at Rs.20,000 only. The Assessing Officer, therefore, held a view that the provisions of Section194C have to be invoked keeping in view the magnitude of the expenditure incurred amounting to Rs. 4.61 Crores. The learned Counsel of the assessee vehemently argued that the labour contactor has made the payments for labour and wages which are to be reimbursed in accordance with the contract's terms of the tender and not because the expenses are to be disallowed requiring deduction of tax at source when the payees neither have a bank account or I.T. account. The assessee was a contractor of the Government Departments and had not entered into contract with the Sardars for supplying labourors which the learned CIT(A) misconstrued by giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.39 lakhs as income of the Firm were to pay tax on the assessee firm income and not on the income of the individual partners the tenders having been awarded to them, if assuming but not accepting. He proposed that the deductors issued the tax deduction certificates in the name of the assessee ought to have been considered by the Assessing Officer and not only for considering the gross receipts on the basis of TDS alone when he ought to have reduced the income against which no TDS had been indicated by the deductor in Form 26-AS. 7. The learned DR opposed the contention of the learned Counsel of the assessee by indicating that unless a specific ground has been raised before the first appellate authority, the indirect indication to seek cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 194C could not have been invoked waiting to reach Rs.50,000 from the beginning because the labourors were not the same at the different sites. Therefore, after having adjudicated the issue by giving a finding, the learned CIT(A) failed to give a decision whether it was to be allowed or not under the provisions of Section 40(a)(ia) is a purported ground before us insofar as the facts and circumstances as noted by the Assessing Officer are before us to prompt us to indicate that the sum of Rs.30,45,890 out of the sum of Rs.4.61 Crores could never be considered for disallowance u/s.40(a)(ia) by invoking the provisions of Section 194C. The same is directed to be deleted. 9. With respect to the credit not given to the assessee on the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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