TaxTMI 
TaxTMI 
2018 (3) TMI 1353
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.... The assessee has raised the following grounds of appeal: "1. That on facts as well as on law, the order under section 250 passed by the Learned CIT(Appeal) is arbitrary, perverse, bad in law and is liable to be quashed. 2. That on facts as well as on law the Ld CIT(Appeal) has erred in not giving the assessee proper opportunity of being heard and passing the order ex-partie. 3. That on facts as well as on law, The Ld.CIT(Appeal) has erred in conforming the order of the assessing officer (TDS) and in considering short deduction of TDS without understanding that there was some mistake in entering the amount paid/credited by the assessee in the TDS Return in Form 26Q which has generated the short deduction report. 4. That on facts ....
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....see is in appeal before us.The ld. Counsel for the assessee has submitted before us that the assessee company, M/s Mackintosh Burn Ltd is engaged in the business of civil and structural construction work mainly on behalf of the Government of West Bengal. The ld Counsel pointed out that the assessee had committed some mistakes in the TDS Return of the four quarters of Financial Year 2009-2010, which had lead to a huge demand. The assessee, engages contractors and sub-contractors for carrying on civil construction work. As per the norms of operation in this line of business, a certain percentage of the contract value is given as advance. Since as per the Income Tax Act, theTDS is to be deducted at the time of payment or credit whichever is ea....
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.... summary it may be seen that for quarter 2, there is a demand of Rs. 12820, consisting Rs. 6393 due to short deduction and Rs. 6426 due to interest on short deduction. The ld Counsel submitted that the short deduction is due to the fact thattax at source has been correctly deducted under section 194C from payment made to Otis Elevator Co (lndia) Ltd for maintenance of lift at the assessee's premises but it was wrongly deposited under section 194J and has also been shown in the TDS Returnas deduction under section 194J of the Act.However, the correction of the TDS section in theReturn is not permissible therefore, the Assessee has filed a letter for correction of the same withthe Assistant Commissioner of income Tax, Circle-2 (TDS), as s....