2010 (1) TMI 775

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....eals) dated 31.10.2002 passed for assessment year 1997-98. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of ITAT's Rules, they are descriptive and argumentative in nature. 2. In brief, the controversy involved herein is that the assessee failed to deduct sur-charge while deducting the tax, therefore, Assessing Officer has treated the assessee in default and pas....

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....e learned representatives have conceded before us that assessee was supposed to deduct the sur-charge. On the strength of Hon'ble Supreme Court decision in the case of Hindustan Cocacola Breweries (P) Ltd. vs. CIT reported in 293 ITR 226, learned counsel for the assessee pointed out that in case the payee has made the payment of sur-charge to the department in its return of income then department ....