2023 (2) TMI 58

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..... N.K.CHOUDHRY, JM: The Assessee has preferred the instant appeal against the order dated 24.01.2019, passed by the Ld. Commissioner of Income tax (Appeals)-38, New Delhi, (in short "Ld. Commissioner") u/s 250 of the Income Tax Act, 1961 (in short "the Act"), pertaining to the assessment year 2012-13. 2. In the instant case the Assessing Officer vide order dated 26.03.2019 impugned herein passed .....

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..... urther, noticing from the form no. 26A filed by the Assessee, directed the AO under the proviso to Section 201(1) of the Act to verify the factual position to find if the deductee has paid taxes on the CAM charges received from the Assessee by filing return of income u/s 139, then the Assessee cannot be treated as Assessee in default and no further tax can be collected. Needless to mention that th .....

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..... We have given thoughtful consideration to the peculiar facts and circumstances of the case. Considering the peculiar facts and circumstances of the case, as the Hon'ble Coordinate Bench has already dealt with the identical issue and categorically held that for CAM charges the provisions of Section 194-C of the Act are applicable. In the instant case it is an admitted fact, as not refuted by the l .....

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