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TMI Blog2016 (5) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... ell established machinery provided under the Act. It is an attempt to deviate from the scheme of the Act, having noticed that the substantial questions of law raise d in these appeals are answered against the revenue in identical cases referred to above i.e., nature of services or transaction entered into between the assessee and KPTCL are not in the nature of technical services to attract the provisions of Section 194-J of the Act. It is not a chance litigation to switch over to a different provision alien to proceedings initiated. It is also discerned that this point was at no point of time raised, considered and examined by the authorities. Sections 194-J and 194-I are two independent provisions which operate in different fields. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involvement of technical expertise, application of science, services of Engineers, engagement of qualified technicians and trained, skilled personal/manpower does not amount to technical services to attract provisions of Section 194-J of the Act? 2. Whether the Tribunal committed an error in not recording a finding regarding application of other provisions of TDS after holding that the provisions of Section 194-J of the Act are not attracted? 3. Whether the Tribunal was correct in deleting the interest levied u/s.201(1A) of the Act, for non-deduction of tax at source as required u/s.194-J of the Act? 3. Briefly stated the facts are: - that the assessee is the limited Company engaged in the business of buying and selling of ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 view taken by the authorities that the transmission of electricity through a transmission network of KPTCL attracts the provisions of Section 194-J of the Act is totally misconceived. Accordingly the appeals filed by the assessee were allowed. Hence, these appeals by the revenue, challenging the common judgment passed by the Tribunal. 5. Heard the learned counsel for the parties and perused the material on record. 6. The learned counsel appearing for the assessee at the outset pointed out that the identical substantial questions of law raised in the case of The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 contrary to the well established machinery provided under the Act. It is an attempt to deviate from the scheme of the Act, having noticed that the substantial questions of law raise d in these appeals are answered against the revenue in identical cases referred to above i.e., nature of services or transaction entered into between the assessee and KPTCL are not in the nature of technical services to attract the provisions of Section 194-J of the Act. It is not a chance litigation to switch over to a different provision alien to proceedings initiated. It is also discerned t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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