TDS on non-resident payments sent back for fresh assessment after additional material was raised on appeal.

TDS on payments to a non-resident was not finally determined because the assessee had not placed adequate submissions before the Assessing Officer and later relied on additional factual and legal material, including recent authorities, before the appellate forum. The issue was therefore considered suitable for reconsideration at the assessment stage rather than adjudication on merits. The matter was restored to the Assessing Officer for de novo adjudication, with directions to afford the assessee due opportunity of hearing.

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Issues: Whether the matter relating to tax deduction at source on payments to the non-resident required fresh adjudication by the Assessing Officer.

Analysis: The order recorded that the assessee had not placed adequate submissions before the Assessing Officer and that additional factual and legal material, including recent authorities, had been urged before the appellate forum. In these circumstances, the issue was found to require reconsideration at the assessment stage rather than a final determination on merits at that stage.

Conclusion: The matter was restored to the Assessing Officer for de novo adjudication after giving the assessee due opportunity of hearing.

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