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TMI Blog2019 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... is report that the assessee had not given any certificate to the effect that all the payments covered u/s 40A(3) have been made by account payee cheques. In view of this, we do not find any infirmity in the order of the Ld. PCIT in holding that the order of the Assessing Officer was erroneous and prejudicial to the interest of Revenue. We, therefore, do not find any merit in this appeal of the assessee and the same is accordingly dismissed. - ITA No. 44/CHD/2016 (Assessment Year : 2012-13) - - - Dated:- 6-8-2019 - SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessee by: Sh. Tej Mohan Singh, Advocate Revenue by: Shri Charanjit Singh, CIT DR Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the payments made to the licensor for obtaining TV signals for cable TV Network was liable for TDS u/s 194C of the Act. The Ld. PCIT further observed that the Assessing Officer had also ignored the observations made by the Auditor in his report, wherein, it was reported that the assessee had not given any certificate to the effect that all the payments covered u/s 40A(3) had been made on account of account payee cheques. The Ld. PCIT held that when the decision of the Hon'ble jurisdictional High Court was available, the reliance of the Assessing Officer on the Agra Bench of the Tribunal was wrong and, thus, an error had occurred in the assessment order passed by the Assessing Officer and that the assessment order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ukshetra Darpans (P) Ltd vs CIT (supra). That the issue before the Hon ble Punjab Haryana High Court in the case of Kurukeshtra Darpans (P) Ltd vs CIT (supra) was a case of Cable Operator engaged in procuring and giving signals to the customers, whereas, the issue in the case of ITO vs Balkrishan Gupta (supra) was giving packed signals received from channels i.e. Star TV others to the cable operators without modification. We, therefore, raised a specific query to the Ld. Counsel for the assessee as to the facts of the case of the assessee were covered by the Agra Bench of the Tribunal in ITO vs Balkrishan Gupta (supra) or facts of the case were identical to that of the case of Kurukeshtra Darpans (P) Ltd vs CIT (supra), decided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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