2010 (5) TMI 682

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....dent. ORDER Pramod Kumar, Accountant member. - This is an appeal filed by the Assessing Officer and is directed against the order dated 26th August 2004 passed by the CIT(A), in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2001-02. 2. In the first ground of appeal, the assessee has raised the following grievance : "On the facts and in the c....

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....said decision, and no contrary decision having been brought to our notice, we see no reasons to interfere in the conclusions arrived at by the CIT(A). We decline to interfere. 4. Ground No. 1 is accordingly dismissed. 5. In ground No. 2, the assessee has raised the following grievance: On the facts and-in the circumstances of the case and in law, the CIT(A) erred in deleting the interest charge....

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....ition that the persons making payment to the assessee were required to deduct tax on income embedded in the payments made to the assessee. The assessee before us is a non-resident and it was obligation of the person making payment to the non-resident to deduct tax at source, as may be applicable, under section 195. The short issue requiring our adjudication is whether or not levy of interest under....