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TMI Blog2017 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gaurav Mahajan ORDER These appeals arise from the decision of Income Tax Appellate Tribunal dated 20.04.2017 passed in ITA No. 2517/2518/Delhi/2010 for the assessment year 2008-09 and 2009-10. The following questions of law have been framed by the revenue. 1. "Whether the Tribunal is justified in confirming the order of CIT(A) in coming to the conclusion that provisions of Section 194- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is justified in law in ignoring the AO's order regarding applicability of Section 194-I of the Act ?" These appeals have been heard together and are hereby decided by a common judgment at the admission stage itself. We have heard Sri Gaurav Mahajan, learned counsel for the appellants and Sri Varad Nath and Sri Rahul Agarwal, learned counsel representing the respondent-assessee. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances u/s 194C. A copy of the said order is placed at page 58 of the paper book. It has been brought to our notice that the Hon'ble Allahabad High Court in CIT(TDS) vs. UPSRTC in ITA No.556 & 557 of 2011 has also taken similar view. A copy of such judgment dated 11.08.2014 has been placed on record. In view of the foregoing discussion, we are satisfied that the ld. CIT(A) was justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted appeals the learned Tribunal has confirmed the decision of the Commissioner, Income Tax (appeal) that the assessee had correctly deducted the tax at source under Section 194(C) and that the provisions of Section 194-I had no application. We are in respectful agreement of the decision of this Court of the Income Tax Appeal No. 556 of 2011 and 557 of 2011 decided on 11.08.2014 and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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