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TMI Blog2015 (1) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was not required to deduct tax at source as per provisions of section 194C and 194J in respect of impugned payments. The CIT(A), in order to verify the authenticity of certificate issued u/s 197 of the Act called for a remand report from the AO. Since the remand report was not received, the CIT(A) allowed the case of the assessee. Even before us the revenue has not called in question the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leting the demand of ₹ 4,90,354/- and ₹ 53,21,444/- for F.Y. 2008-09 and 2009-10 respectively raised by the AO on account of TDS liability u/s 194J of the IT Act towards the payment of PSF without appreciating the fact that the assessee failed to produce the certificate issued u/s 197 of the I.T. Act during the course of proceedings u/s 201 of the I.T. Act before the AO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Department's software. 3.1 Similarly for asstt. year 2010-11 the Assistant Commissioner of Income Tax passed an order u/s 201(1) r.w.s 201(1A) dated 13th March, 2012 for the Financial year 2009-10 raising a demand of ₹ 53,21,444/- on the assessee as per the details below: - Non deduction of tax to the tune of ₹ 11,81,156/- on payments to Delhi Internati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had got TDS certificate u/s 197(1) from ACIT, Cir. 49(1), New Delhi on 9.2.2008 vide No. 674 6.4.2009 with no TDS is required to be made in respect of payments made by the appellant u/s 194C 194J of the I.T. Act to these deductees. Hence, the demands raised by the AO (TDS) Cir. 51(1) is void illegal, the case was referred to the AO for giving a remand report on 15.6.2012 but till date he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed payments. The CIT(A), in order to verify the authenticity of certificate issued u/s 197 of the Act called for a remand report from the AO. Since the remand report was not received, the CIT(A) allowed the case of the assessee. Even before us the revenue has not called in question the authenticity of the certificate issued u/s 197 of the Act by the concerned AO. Hence we see no reason to interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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