2018 (8) TMI 728

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....ahabad (hereinafter referred to as "Tribunal") in ITA Nos. 09, 10, 11/Alld/2015. 2. The relevant Assessment Years are 2010-11, 2011-12 and 2012-13. 3. The following questions of law have been formulated in memo of appeal for decision by this Court: "A. Whether the "Tahbazari" comes within the ambit of Section 206C(1C); B. Whether the term "Parking Lot", "Toll Plaza", "Mining and quarrying" include "Tahbazari"; C. Whether the Apar Mukhya Adhikari, Zila Panchayat was responsible for collecting the tax at source under Section 206C(1C) of Income Tax Act; and D. Whether the term "person" as defined under Section 2(31) includes "the Apar Mukhya Adhikari Zila Panchayat'. 4. The appellant is Apar Muk....

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....1   Amt Tax Int Total 764 Tahbazari 13,20,100/- 26,402/- 8,448/- 34,850/- 765 Tahbazari-Vahan Stand 29,91,600/- 59,832/- 19,146/- 78,978/- 766 Balu, Morang, Gitti vahan Shulk 19,04,000/- 38,080/- 12,186/- 50,266/- Totol 62,15,700/- 1,24,314/- 39,780/- 1,64,094/-   FY 2011-12   Amt Tax Int Total 764 Tahbazari 41,21200/- 82,424/- 16,485/- 98,909/- 765 Tahbazari-Vahan Stand 76,95,500/- 1,53,910/- 30,782/- 1,84,692/- 766 Balu,....