9911796707
TMI Blog2022 (7) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the year to a single party. As per proviso of Section 201(1) of the Act if the recipient pays the tax on the amount received from the assessee the assessee will not be treated as an assessee in default,if the recipients have complied as per the proviso of Section 201(1) of the Act then the assessee shall not be treated as an assessee in default. As per the documents available before us, there no any such proof submitted by the assessee for complying the proviso of Section 201(1) of the Act. Therefore,we consider it fit to send back the matter to the file of the AO for ve rification if the recipients have fulfilled the conditions of the proviso of Section 201(1) of the Act and if the AO finds as per the proviso of Section 201(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the payment made to contractors and treating the appellant as an assessee in default and demanding tax and interest in respect of such payment under section 201 is arbitrary and unjust. 3. Considering the fact that the payments made are within the permissible limits as provided under section 194C of the Income Tax Act 1961 the Assistant Commissioner of Income tax erred in holding that tax is to be deducted at source in respect of such payments. 4. Commissioner of Income Tax (Appeals) erred in not considering the facts and the question of law advanced in the notes of arguments submitted. (A copy of which is enclosed herewith) proving that the appellant is not liable to Deduct Tax at Source in respect of the payment of adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the order of the AO the assessee filed appeal before the CIT(A). The CIT(A) deleted the addition made towards non-deduction of TDS under the head Professional Charges under Section 194J of the Act but he uphold for the non-deduction of tax at source for payment of advertisement charges under Section 194C of the Act,accordingly partly allowed the appeal of the assessee. Aggrieved, assessee filed appeal before the Tribunal. 4. The learned D.R. strongly relied on the orders of the lower authorities. 5. From a perusal of the material available before us we observe that the assessee has paid advertisement charges to the 15 parties as per para 3 of the assessment order. On perusal of the record we find that the assessee has submit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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