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TMI Blog2017 (12) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... rom its buyers, no infirmity can be found in the impugned order passed by the Tribunal in upholding the deletion of the demand raised by the Assessing Officer under sections 206C (6) and 206C (7) of the Act. No substantial question of law, warranting interference. The appeals, therefore, fail and are, accordingly, summarily dismissed. - TAX APPEAL NO. 945 of 2017 With TAX APPEAL NO. 946 of 2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06C(7) of the Income Tax Act, 1961? 2. The assessment years are 2006-07 and 2007-08. For the sake of convenience, reference is made to the facts as appearing in relation to assessment year 2006-07. 3. The assessee is a company engaged in trading and sawing of timber logs. The department carried out a survey in its case on 14.3.2007 wherein it was found that the assessee had not properly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Tribunal has found as a matter of fact that the dispute in the present case is not of non-collection of tax at source, but that of improper collection; and that the assessee has filed all requisite details of the tax collected at source from the buyers and had also given cogent reasons to have sold the timber in question after various discounts, rebates and settlements. The Tribunal has obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the factual findings recorded by the Tribunal that this was not a case of non-collection of tax at source and that the assessee had already filed requisite details to establish the TCS collected from its buyers, no infirmity can be found in the impugned order passed by the Tribunal in upholding the deletion of the demand raised by the Assessing Officer under sections 206C (6) and 206C (7) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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