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TMI Blog2018 (11) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... a purchaser, if any advance sale consideration is paid, the assessee has no business to deduct the tax at source as it is for the seller of the sites to pay the capital gains depending upon the tax payable by him. See THE COMMISSIONER OF INCOME TAX, BANGALORE AND THE INCOME TAX OFFICER, BANGALORE VERSUS M/S KARNATAKA STATE JUDICIAL DEPARTMENT [2010 (3) TMI 1211 - KARNATAKA HIGH COURT] - Decided a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt with the developer the works to be carried out like levelling, constructing drawings and culverts, metalling and asphalting roads, providing electricity, etc. clearly indicates that the contract included works contract which attracts provisions of Section 194C. 5. The ld. CIT (A) ought to have considered the fact that the agreement entered into by the assessee with the developer are in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Commissioner of Income Tax (Appeals) may be set aside and cancelled. 2. At the outset, the Revenue has filed a letter dated 14.11.2018 wherein it is mentioned that the Tribunal may treat the present appeal as an appeal filed under section 201(1) of the Act. As such, we would be treating the present appeal as an appeal under section 201(1) of the Income Tax Act and the present appeal with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. 4. The learned DR, relied upon the order passed by the AO. Per contra, has drawn our attention to the decision of the jurisdictional High Court in the matter of Karnataka State Judicial Department Employees House Building Co-operative Society Ltd., wherein in paragraph 4, it was held as under: ..the short question that fell for the consideration for the Assessing Officer, the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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