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TMI Blog2018 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... eductible u/s. 194J, 194-I and 194C in Assessment Year 2007-08 and u/s. 194C in Assessment Year 2008-09. Under these facts, we feel it proper that this issue should go back to the file of CIT(A) for a decision on this aspect also as to whether the TDS is deductible or not under the relevant provisions of IT Act i.e. 194C in both years and 194J and 194-I in Assessment Year 2007-08 and therefore, we set aside the order of CIT(A) and restore the matter back to his file for fresh decision after examining this aspect also. - Appeals filed by the assessee are allowed for statistical purposes - ITA Nos. 1911 And 1912/Bang/2016 - - - Dated:- 31-8-2018 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly liable to be deleted. 4. Without prejudice, the learned Commissioner (A) ought to have directed the assessing authority to confine to the levy of interest u/s.201 (1A) only till the date of payment of tax by the payee. 5. Without prejudice, the levy of interest u/s.201 (1A) as confirmed by the learned Commissioner (A) is excessive, arbitrary and unreasonable and liable to be deleted in toto. 6. For these and other grounds that may be urged at the time of hearing of the appeal the appellant prays that the appeal may be allowed. 3. The assessee has also raised three additional grounds in this year which are as under. 1) The CIT (Appeals) erred in upholding the levy of interest under Sec.201(1A) of the Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was actual purchase of the body of the bus from the vendor namely Damodar Body Builders and consequently there was no obligation on the part of the appellant to deduct tax at source by applying the provisions of Sec.194C of the Act and consequently the learned Commissioner (A) ought to have refrained from upholding the levy of interest u/s.201(1A) of the Act. 3. There being no obligation to deduct tax at source u/s.194C of the Act, the provisions of Sec.201(1) has no application and consequently the interest u/s.201(1A) of the Act as levied is without jurisdiction and accordingly liable to be deleted. 4. Without prejudice, the learned Commissioner (A) ought to have directed the assessing authority to confine to the levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered in the case of Larsen Toubro Limited Anr. Vs. State of Karnataka Anr. in Civil Appeal Nos. 8672 to 8688, 8690 to 8693, 8695 to 8699 of 2013 as per judgement dated 26.09.2013 and he submitted a copy of the judgment and drawn our attention to para nos. 76,94,97,101 and 107of the same in support of this contention that even if the contract is a combined contract of works and labour along with contract for sale, it cannot be said that there is no works contract. 7. We have considered the rival submissions. First of all we take note of the basis of the decision in these two orders of CIT (A) as per which the issues in dispute were decided by CIT (A) in these two years. We find that in Para 12 of his order for Assessment Year 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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