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TMI Blog2014 (9) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... am, in I.T.A.No.1902/Hyd/1994 and I.T.A.No.1903/Hyd/1994, for the assessment years 1988-89 and 1989-90 respectively. Whether on the facts and the circumstances of the case, the Tribunal is right in holding that the appellant/assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract works. 2) Since question of law is common to different assessment years, relating to the same assessee, it is being dealt with, in a common judgment. 3) The brief facts leading to filing the present appeals are that, the assessee was a Civil Contractor and during the assessment years 1988-89 and 1989-90, he was assessed with respect to income, arising from the works executed by himself as well as the works executed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the revenue. 7) Facts are not in dispute. The crucial aspect of the matter is as to whether the treatment accorded to the sum of Rs. 89,032/- for the assessment year 1988-89 and Rs. 2,88,048/- for the assessment year 1989-90, as T.D.S in the assessment of the income of the assessee for the respective assessment years; is sustainable in law. The contention of the assessee is that in the proceedings for the earlier assessment years, such amounts were not treated as income, and the dispute has been settled through the orders of the Tribunal; and thus the T.D.S amounts are required to be given credit, as such. 8) On the other hand, the contention of the learned counsel for the revenue is to the effect that the disputed amounts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section198 of the Act. In other words, the same amount was included twice in computation. After deducting T.D.S amount he also deducted Rs. 2,88,048/- from the tax credit given. It is not representing that the T.D.S on account of the fact that the turnover relating to the corresponding amount infact was not treated as income of the assessee. The amount deducted initially as T.D.S either can be treated as part of the income of the assessee or as representing and relatable to the receipts which are liable to be reckoned in the process of assessment. 10) In the present case, on account of the earlier proceedings, the amount received by the assessee on account of the T.D.S came to be treated as part of the commission, which the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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