2016 (4) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : A.S.G.I.,S.C. ORDER This petition is directed against the communication dated 14 November 2014 sent by the Assistant Commissioner of Income Tax, Circle-1 (1) Aligarh to the Secretary of the petitioner Society informing him that since the society had not furnished its return of income for the respective assessment years in which the tax at source was wrongly deducted and d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome Tax Act 1961 (hereinafter referred to as 'the Act'). It was further directed that the deduction of the TDS from the bills of the petitioner would abide by the decision to be taken by the concerned authority. Income Tax Officer (TDS) Aligarh found that the contract between the petitioner and the postal department was a 'contract for sale of goods' outside the purview of the prov....