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TMI Blog2019 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sapru And Vivek Varma JJ. For the Appellant : Gaurav Mahajan For the Respondent : Pooja Agarwal ORDER Heard learned counsel for the department Sri Gaurav Mahajan and learned counsel for the respondent Ms. Pooja Agarwal. As the controversy involved in these appeals is identical, the same is being decided by the common order treating the Income Tax Appeal no.63 of 2018 as the leading case. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout upsetting/reversing the finding recorded by the Assessing Authority in the penalty order passed u/s 271-C of the Act? 3. Whether in view of the fact that the department has challenged the order of the tribunal dated 31.8.2017 passed in ITAT Nos.4279/Del/2015 to 4281/Del/2015 in appeal u/s.260-A of the Act before this Hon'ble Court, deleting the additions made in the order passed u/s.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of tax at source on these rent also. Subsequently the Apex Court has also delivered the judgment in the case of NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY (NO.2) VERSUS COMMISSIONER OF INCOME TAX (APPEALS) AND OTHERS reported in (2018) 406 ITR 209 (SC) in which the Apex Court has opined that word 'rent' means any payment by whatever name called under any lease, sub-lease, tenancy or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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