9911796707
TMI Blog2016 (5) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal "A" Bench, Bangalore in ITA Nos.839 to 844/Bang/2011 relating to the assessment years 2006-07 to 2011-12. Hence, all these matters are clubbed, heard together and disposed of by this common judgment. 2. These appeals are filed by the revenue under Section 260-A of the Income Tax Act, 1961 (the 'Act ' for short) raising the following substantial questions of law: 1. Whether the Tribunal was correct in holding that the analysis and distribution (SLDC) of electricity by KPTCL from generation point to the consumers of the assessee involving utilization of sophisticated machineries, involvement of technical expertise, application of science, services of Engineers, engagement of qualified technicians and trained, skilled personal/manpowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consumers through a transmission network is in the nature of technical services attracting Section 194-J of the Act. Being aggrieved, the assessee preferred the appeals before the Appellate Commissioner. The Appellate Commissioner confirmed the finding recorded by the Assessing Officer holding that the services rendered by the KPTCL to the assessee towards analysis and distribution of electricity amounts to technical services, attracts the provisions of Section 194-J of the Act. Accordingly the appeals w ere rejected on this issue. 4. Being aggrieved, the assessee carried the matters before the Income Tax Appellate Tribunal. The Tribunal after examining the transactions entered into between the KPTCL and the assessee held that the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act as rent and contends that the appeals are required to be allowe d. 8. We are afraid that this stand of the revenue is not appreciable. In the scheme of the Act, the proceedings before the assessing officer constitute the base, if the base is taken out/disturbed/replaced or substituted by any new material, the entire edifice of the proceedings will collapse. The points, which were not the basis of the proceedings or the subject matter of adjudication, cannot be raised for the first time i n the appeal proceedings under Section 260-A of the Act. The scheme of the Act contemplates mechanism to set right the error, if any committed by the Assessing Officer. We cannot give our acceptability to the arguments advanced by the revenue contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
