2017 (11) TMI 203

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.... Gaurav Mahajan ORDER These appeals arise from the decision of Income Tax Appellate Tribunal dated 20.04.2017 passed in ITA No. 2517/2518/Delhi/2010 for the assessment year 2008-09 and 2009-10. The following questions of law have been framed by the revenue. 1. "Whether the Tribunal is justified in confirming the order of CIT(A) in coming to the conclusion that provisions of Section 194-I....

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....is justified in law in ignoring the AO's order regarding applicability of Section 194-I of the Act ?" These appeals have been heard together and are hereby decided by a common judgment at the admission stage itself. We have heard Sri Gaurav Mahajan, learned counsel for the appellants and Sri Varad Nath and Sri Rahul Agarwal, learned counsel representing the respondent-assessee. The Tribunal....

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....cumstances u/s 194C. A copy of the said order is placed at page 58 of the paper book. It has been brought to our notice that the Hon'ble Allahabad High Court in CIT(TDS) vs. UPSRTC in ITA No.556 & 557 of 2011 has also taken similar view. A copy of such judgment dated 11.08.2014 has been placed on record. In view of the foregoing discussion, we are satisfied that the ld. CIT(A) was justified in....