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TMI Blog2019 (4) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst revenue - INCOME TAX APPEAL NO.269 OF 2017 - - - Dated:- 23-4-2019 - AKIL KURESHI And SARANG V. KOTWAL, JJ. Mr. Akhileshwar Sharma for Appellant. Ms. Neelam Jadhav a/w Mr. Rahul K. Hakani for Respondent. ORDER P.C.: 1. This Appeal is filed by the Revenue challenging the Judgment of the Income Tax Appellate Tribunal. 2. Following questions are presented for our consideration. (i) Whether on the facts and in circumstances of the case and in law, the ITAT was justified in deleting the order u/S. 263 of the Income Tax Act, 1961 claiming that it is a debatable issue as two opinions can be formed and AO has taken possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. reported in Income Tax Appeal No.1382 of 2016 and connected appeal decided on January 18, 2019, such an issue had come up for consideration, revenue s appeals were dismissed. Without recording separate reasons, this appeal is also dismissed. 4. Learned Counsel for the Revenue pressed an additional question which reads as under : Whether on the facts and in circumstances of the case and in law, the ITAT was justified in holding that the assessment framed is not erroneous and prejudicial to the interest of revenue considering the deduction of TDS for payment of 45 lakhs to Noida Software Technology to be debatable issue ignoring the fact that the nature of service is technical and thus TDS to be deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared as assessee in default under the provisions of section 201 of the Act but no disallowance can be made by invoking provisions of section 49(a)(ia) of the Act. This clearly shows that it is a highly debatable issue. Once it is a debatable issue, provisions of section 263 of the Act, i.e. revision proceedings cannot be initiated. 6. Thus, the Tribunal came to the conclusion that the question of deducting the tax at source under the relevant provision of the Income Tax Act, 1961 was highly debatable issue and that, therefore, the Commissioner was not correct in exercising revisional power. 7. We do not find any error in the view of the Tribunal. 8. In the result, the Income Tax Appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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