2011 (8) TMI 1057

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....lows:-            (1) The ld. CIT(A) had erred in disallowing the hire charges paid to the extent of Rs. 13,96,450/- for not deducting TDS in spite of furnishing Form 15I from the transporter.           (2) The ld. CIT(A) erred in charging interest u/s. 234D of the Act. 3. The assessee is a firm conducting business as transporter filed its return of income for the A.Y. 2006-07 on 27.10.2006 declaring an income of Rs. 3,55,000/-. Initially the return was processed and subsequently selected for scrutiny assessment. Assessment u/s. 143(3) was completed on 7.8.2008 with an addition of Rs. 13,96,450/- since it relates to the hire charges paid ....

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....e above said case the issue was remitted back to the ld. Assessing Officer for a clear finding on the nature of transaction. The ld. AR pleaded that the facts of the case are identical to the facts of the case mentioned supra and therefore this case also may be remitted back to the file of the ld. Assessing Officer for such determination. 5. Ld. DR vehemently opposed to the plea of the ld. AR and argued that the ld. AO and the CIT(A) have analysed the issue thoroughly and have come to a righteous finding and the same may be upheld. Ld. DR relied on the jurisdictional High Court order in the case of J. Rama v. CIT reported in 236 CTR 105. 6. We have heard the rival submissions and perused over the materials produced before us. As right....

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....ho has actual control of the vehicle/truck who might have hired the vehicle/truck from the owner. It is pertinent to mention here that if the assessee had only hired out the vehicle/truck and is in possession and control of the vehicle/truck and thereby carry out the work of transportation himself, the provisions of section 194C of the Act will not apply. Accordingly, the issue is remitted back on the file of the AO with a specific direction to look into all these issues in totality as deliberated upon supra and to take appropriate action in accordance with the provisions of the Act after affording a reasonable opportunity to the assessee of being heard. It is ordered accordingly. The assessee is also at liberty to furnish documents require....