2015 (1) TMI 308

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e George K: These two appeals at the instance of the revenue are directed against the consolidated order of the CIT(A) dated 22.2.2013. The relevant assessment year is 2009-10 and 2010-11. 2. The grounds raised for these appeals are identical and they read as follows:-             (1) "The Ld. CIT(A) has erred in deleting the demand o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arter of the Financial year 2008-09 raising a demand of Rs. 4,90,354/- on the assessee as per the details below:              - Non deduction of tax to the tune of Rs. 3,21,668/- on payments to Delhi International Airport (P) Ltd. on account of 'Passenger Service Fee' and interest u/s 201 (1A) on the same amounting to Rs. 1,65,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) passed u/s 201 and 201(1A) of the Act, for the assessment years 2009-10 and 2010-11, the assessee filed an appeal before the first appellate authority. The CIT (A) allowed the appeals of the assessee and the demands raised u/s 201(1) and 201(1A) was cancelled. The relevant finding of the CIT (A) read as follows :-     "4. I have perused the assessment order, grounds of appeal, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Act. On the other hand the Ld. AR reiterated the submissions made before the Income Tax authorities and relied on the findings of the CIT(A) 6. We have heard the rival submissions and perused the material on record. The CIT(A) allowed the appeals of the assessee based on the certificates issued by the AO u/s 197 of the Act. In view of the certificate issued by the AO u/s 197 of the Act, t....