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TMI Blog2014 (2) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... re agents of the Government and the payments made are to the Government. It also makes it categorically required that the payment is to be made before lifting of the country spirit. Consequently we are of the view that the issue is squarely covered by the decision of the Coordinate Bench of this Tribunal in the case of M/s.Amrai Pachwai & C.S.Shop [2014 (2) TMI 979 - ITAT KOLKATA] wherein held the provisions of Rule 6DD(b) of the I.T.Rules, 1962 which clearly spells out that the payment made to the government in legal tender under the rules framed by the Government, is exempted from the rigours of section 40A(3) of the Act. Here, it is noticed that the payments made by the assesee for purchase of country spirit and country liquor is to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the I.T.Rule'62, and as such the addition may please be deleted. 3. For that the appellant craves leave to add, alter, amend any further grounds of appeal before or at the time of hearing." 4. It was submitted by the ld. AR that this issue was squarely covered by the decision of the Coordinate Bench of this Tribunal in case of M/s.Amrai Pachwai & C.S.Shop in ITA No.1251/Kol/2011 dated 15.01.2014 for A.Yr.2008-09. It was the submission that the issue in this appeal was against the action of the ld. CIT(A) in confirming the addition made by the AO by invoking the provision of section 40A(3) of the Act in respect of cash payments made by the assessee for the purchase of country liquor from the Government authorised dealers. 5. In reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired that the payment is to be made before lifting of the country spirit. Consequently we are of the view that the issue is squarely covered by the decision of the Coordinate Bench of this Tribunal in the case of M/s.Amrai Pachwai & C.S.Shop referred to supra wherein it has been held as follows :- "6. We have considered the rival submissions. At the outset a perusal of the assessment order clearly shows that the AO has recognized the assessee's business in trading of country spirit and country liquor. Copy of Form of Licence issued by Durgapur Municipal Corporation and copy of Form III issued by Department of Excise, Govt. of W.B. were also found at pages 177 and 179 of the assessee's paper book. In any case the validity of licence of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in section (2) of the said notification that no retail vendor of country spirit shall deposit duty direct into the local treasury for issue of country spirit to be taken by him from the warehouse concerned which clearly shows that the warehouse is for the supply of the country liquor, specifically, the warehouse is under the direct control and custody of the State Govt. The State Government has closed its doors in so far as the local treasury is concerned and the payment for the purchase of country spirit or country liquor has to be made to the warehouse, run by the government. This shows that any payment made to the warehouse, which is under the direct control of the state government , is a payment made directly to the governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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