2013 (7) TMI 1076

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 1961. 2. The assessee has raised three grounds in their appeal wherein grounds No.1.1, 1.2, 2.3 and 3.2 are general in nature and do not survive for adjudication. Surviving grounds No.2.2 and 3.1 are reproduced herein under for reference:- "2.2. The learned CIT(A) has grievously erred in law and on facts in confirming that the appellant was required to make TDS u/s. 194C of Rs. 15,72,059 in respect of grant-in-aid provided to GMDC and GMRDS. 3.1 The Ld. CIT(A) has grievously erred in law or on facts in confirming the levy of interest of Rs. 1,45,692/-.". 3. Brief facts of the case are that during the course of survey carried out in the case of Geology and Mining Department on 01st July, 2008, it was observed by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso very important to mention here; as the facts and circumstances establish beyond any doubt that the appellant has not been prevented by any reasonable cause and the default in question has been detected by the Department during the survey proceedings. And as is obvious; the appellant has deducted 'Nil' tax at source. Keeping in view the above mentioned facts and circumstances; as the appellant has failed to deduct tax u/s 194C of the IT Act, 1961, thereby the appellant is liable to pay the amount of non-deduction (i.e. Rs. 17,17,751/-) u/s 201(1) & u/s. 201(1A) of the IT Act, 1961. With the result, the action of the Assessing Officer is hereby confirmed on the account." 5. The learned AR submitted that the role of the appellant dep....