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TMI Blog2017 (12) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... to verify and examine the facts of the case of the assessee and decide the same in accordance with the principles laid down by the jurisdictional High Court in the case of Commissioner of Income Tax (TDS) v. Siyaram Metal Udyog (P) Ltd., (2016 (7) TMI 68 - GUJARAT HIGH COURT). Having regard to the fact that the Tribunal has merely restored the matter to the Assessing Officer as the information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law:- Whether the Appellate Tribunal has erred in law and on facts in restoring the issue relating to section 206C(6) and section 206C(7) to the Assessing Officer, despite the fact that the assessee had not collected TCS on sale of brass scrap and despite non-furnishing of Form 27C to the respective Commissioner? 2. The assessment year is 2013-14. In this case the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the declaration in Form No.27C to the office of the Principal CIT, may be late. According to the Commissioner (Appeals), mere late submission of forms to the office of the CIT would not make the assessee liable for TCS. The Commissioner (Appeals) placed reliance upon a decision of the Tribunal in the case of K.P.G. Enterprise v. The Income Tax Officer rendered in ITA No.384/Ahd/2012 wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation on record was incomplete and did not fully demonstrate the facts, the Tribunal restored the matter to the Assessing Officer to verify and examine the facts of the case of the assessee and decide the same in accordance with the principles laid down by the jurisdictional High Court in the case of Commissioner of Income Tax (TDS) v. Siyaram Metal Udyog (P) Ltd ., (2016) 71 taxmann.com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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