2017 (8) TMI 1436

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....arkar, Caveator ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These tax appeals are filed by the Revenue challenging the judgement of the Income Tax Appellate Tribunal dated 29.07.2016 raising the following questions for our consideration: "[A] Whether the Appellate Tribunal erred in law and facts in quashing the re-assessment order passed u/s 143(3) read with section ....

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....for this year, the question of deducting tax at source by the assessee on its payment to IRCTC was examined or not. However, on the merits of the additions deleted by the Tribunal, in a separate order passed today in Tax Appeal No. 569 of 2017 with Tax Appeal No. 570 of 2017, in case of this very assessee, we have made the following observations: "4. Having heard learned advocates for the....

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....ontract between the contractor and the specified person is required at the time of credit of such sum in the account of the contractor or at the time of payment to deduct tax at specified rate. The Tribunal was thus right in observing that section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of lice....