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TMI Blog2016 (9) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... arned CIT(Appeals) has correctly appreciated the law and the facts of the case and the same does not need any interference. X X X X Extracts X X X X X X X X Extracts X X X X ..... ether on the facts and circumstances of he case Ld CIT(A) is justified in admitting fresh grounds regarding double taxation without giving an opportunity to the A.O., since the said grounds were not raised before the A.O. during proceedings u/s 201/201A ? 8. Whether on the facts and circumstances of the case the Ld CIT(A) is justified in not appreciating the ruling of 1st proviso to section 201(1) and holding that onus is on revenue to demonstrate that taxes have not been recovered from the person who had primary liability to pay tax i.e. contractor? 3. Brief facts of the case are that the tax deductor assessee is a company registered under the Companies Act, 1956 and is engaged in the business of manufacturing of Cotton Yarn, Denim Fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 "no deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages on furnishing of Permanent Account Number to the person paying or crediting such sum" From the above reading of Sec. 194C of the Income Tax Act 1961, it is very clear that if the assessee pays to a transport contractor who has submitted to him Permanent Account Number, then there is no liability on the deductor to deduct tax u/s 194C of the Income Tax Act 1961. We would like to submit that the company has not deducted tax on transport contractor who has submitted Permanent Account Number. Thus there is no no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st June 2015 to expressly provide that the relaxation under sub section (6) of section 194C of the Act from non-deduction of tax shall only be applicable to the payment in the nature of transport charges (whether paid by a person engaged in the business of transport or otherwise) made to a contractor who is engaged in the business of transport and who is eligible to compute income as per the provisions of section 44AE of the Act and who shall also furnish a declaration to this effect along with his PAN. It may be noted that only amendment proposed in section 194C(6) is substitution of existing words "on furnishing of" by "where such contractor owns ten or less goods carriage at any time during the previous year and furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be noted that the appellant had provided complete details in respect of each of the transport operators including their invoices, PAN etc. and hence it had duly discharged the onus cast upon it and that it cannot be treated as an assessee in default till it is found that deductees had also failed to pay such tax directly. It is evident that the details of all the persons from whom tax was required to be deducted was available on record before the Ld. A.O. and the onus was on the A.O. to ascertain the facts related to payment of tax on income of the transport contractors directly from the recipient of such income. Reliance in this regard is placed on Hindustan Coca Cola Beverages Pvt. Ltd Vs CIT 293 ITR 226, JagranPrakashan Ltd Vs. D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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