2015 (4) TMI 1075

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..... ORDER PER: S. S. GODARA, JUDICIAL MEMBER This assessee's appeal for A.Y.2005-06 is directed against order of CIT(A)-II, Baroda dated 22.01.2009 in case no.CAB/11- 235/07-08-A.Y.2005-06 confirming Section 40(a)(ia) disallowance of Rs. 5,44,090/- of freight payments due non-deduction of TDS, in proceedings u/s.143(3) of the Income Tax Act (in short "the Act"). 2. Facts of the case are ....

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....before the said date. The Assessing Officer considered Section 194C and the Board's circular no.715 dated 8.8.1995. There does not exist any written contract between the assessee and its payees. The assessing officer quoted assessee's conduct in regularly engaging the recipient on hiring basis in transporting the goods. Per Assessing Officer, all these arrangements made on routine basis led to a l....

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....nt for non deduction of TDS made by the assessing officer and confirmed in the lower appellate order. It raises two folded arguments, i.e., there does not exist any contract between the payer and payee. The other one is a legal plea of non application of Section 194(c)(3)(i) proviso. The Revenue strongly supports the lower authorities' orders. It is an undisputed fact that the assessee hires its p....