TaxTMI 
TaxTMI 
2014 (2) TMI 1243
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....ng grounds of appeal : "1. For that the order of the Ld.CIT(A) is arbitrary, excessive and hence bad in law. 2. For that on the facts of the assessee the ld. CIT(A), Durgapur, was not justified in sustaining the addition of Rs. 1,09,40,639/- u/s 40A(3), when the payments are all covered by the exception to rule 6DD of the I.T.Rule'62, and as such the addition may please be deleted. 3. For that the appellant craves leave to add, alter, amend any further grounds of appeal before or at the time of hearing." 4. It was submitted by the ld. AR that this issue was squarely covered by the decision of the Coordinate Bench of this Tribunal in case of M/s.Amrai Pachwai & C.S.Shop in ITA No.1251/Kol/2011 dated 15.01.2014 for A.Yr.2008-09. It was....
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....s made under the rules framed by the Government and such payment was required to be made in legal tender. A perusal of the Government Notification issued by the Govt. of West Bengal clearly shows that the dealers are agents of the Government and the payments made are to the Government. It also makes it categorically required that the payment is to be made before lifting of the country spirit. Consequently we are of the view that the issue is squarely covered by the decision of the Coordinate Bench of this Tribunal in the case of M/s.Amrai Pachwai & C.S.Shop referred to supra wherein it has been held as follows :- "6. We have considered the rival submissions. At the outset a perusal of the assessment order clearly shows that the AO has reco....
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....ive of the wholesale licensee shall realize the necessary amount of duty, cost price and bottling charge, if there be any, at the prescribed rate and such other imposition, as may be prescribed by law, from the retail vendor to whom the country spirit is to be issued form the concerned warehouse. It is also specifically mentioned in section (2) of the said notification that no retail vendor of country spirit shall deposit duty direct into the local treasury for issue of country spirit to be taken by him from the warehouse concerned which clearly shows that the warehouse is for the supply of the country liquor, specifically, the warehouse is under the direct control and custody of the State Govt. The State Government has closed its doors in ....