2012 (3) TMI 445

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....duction of tax from the payment ofRs. 468310501/- made to eight different parties for contract work done by them. (ii) On the facts and in the circumstances of the case the Ld. Commissioner of Income Tax (Appeals), Rohtak has erred in law in holding that "the concerned Assessing Officer may not be aware of the existence of various TANs of the deductors and the concerned Assessing Officer of the deductee generally issue certificate u/s. 197 on the registered office of the deductor whereas the certificate u/s. 197 is issued by the Assessing Officer in the name of deductor only as requested by the deductee applicant. (iii) That the appellant craves for the permission to add, delete or amend the ground of appeal before or at the time of h....

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....operations the Assessing Officer noted that in few certificates issued u/s. 197, the address mentioned is the registered office of the assessee at Mumbai and not of the factory making the payment i.e. Bahadurgarh. The Assessing Officer erroneously came to the conclusion that the assessee should not have resorted to lower / non deduction of TDS based on such certificates as both the units / offices have separate TAN. Drawing attention to the provisions of section 201(1), the Ld. Authorised Representative contended that the assessee can not be treated as assessee in default as the assessee has deducted TDS as per the certificates issued u/s. 197 and also paid the same to the credit of the government. Without prejudice to the above, the Ld. Au....