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TMI Blog2018 (2) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... nst revenue - Tax Appeal No. 1014 of 2017 To Tax Appeal No. 1020 of 2017 - - - Dated:- 12-2-2018 - MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : MRS MAUNA M BHATT, ADVOCATE ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals arise in common background. We may notice facts from Tax Appeal No. 1014 of 2017. Revenue has challenged judgement of the Income Tax Appellate Tribunal dated 16.05.2017 suggesting following questions for our consideration: A. Whether the Appellate Tribunal has erred in law and on facts in deleting the addition for (TDS Default) made under provisions of Section 206C(6A) of the Act? B. Whether the Appellate Tribunal has erred in law and on facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in column (2) of the table, a sum equal to the percentage specified in the corresponding entry of the table as income tax. Clause (aa) of the explanation to section 206C, inter alia, provides that buyer with respect to subsection (1) means a person who obtains in sale by way of auction, tender or any other mode, goods of the nature specified in the table or the right to receive any such goods but does not include a buyer in the retail sale of such goods purchased by him for personal consumption. 7. In the context of this exclusion clause contained in explanation of the term 'buyer', subsection (1A) of section 206C provides as under: ( 1A) Notwithstanding anything contained in subsection (1), no collection of tax shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06C thus is to make a declaration as prescribed, upon which, the liability to collect tax at source under subsection (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would not defeat the very claim. The Tribunal therefore, viewed such delay liberally and in essence held that there was substantial compliance with the requirement of filing the declaration. 3. The Tribunal was however of the opinion that the order of the CIT (Appeals) is not clear on certain aspects of the matter namely regarding dates of filing of declaration in Form No. 27C by the assessee. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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