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TMI Blog2015 (10) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- considering the arguments and submissions of both the sides, we deem it proper to set aside the orders of the authorities below and restore the matter back to the file of the Assessing Officer. We direct the assessee to produce all the evidences and explanation before the Assessing Officer; thereafter, the Assessing Officer is directed to examine whether the assessee is at all respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.10.2010 for Assessment Years 2008-09. 2. The only ground raised in these two appeals by the Revenue reads as under:- ITA No.105/Ahd/2011 The Ld. CIT(A) erred in law as well as on facts of the case in deleting the order passed u/s 201(1A) of ₹ 52,62,188/- for A.Y. 2008-09 is consequential to the levy of tax u/s 201(1) of the Act treating the use of water front royalty u/s 194J of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Revenue s appeal whether the tax was required to be deducted u/s 194J or 194I is irrelevant. He submitted that the additional evidences are to establish the point that there was no liability of the assessee to deduct the tax at source. He, therefore, requested for the admission of additional evidences. 4. The ld. Departmental Representative, on the other hand, objected to the admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee is at all responsible for deduction of tax at source. If he comes to the conclusion that the assessee is liable for deduction of tax at source, then he will further adjudicate whether the tax was required to be deducted u/s 194I or 194J, and thereafter, he will arrive at the conclusion whether the assessee can be said to be in default u/s 201(1) or 201(1A). 5. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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