2018 (9) TMI 281

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....ether and are being disposed of by way of this common order for the sake of convenience. 2. The grounds raised by the assessee for Assessment Year 2007-08 in ITA No. 1911/Bang/2016 are as under. "1. On the facts and in the circumstances of the case, the learned Commissioner of Income-tax (A) ought to have accepted the submissions of the appellant and refrained from upholding the levy of interest u/s.201(1A) of the Act. 2. On the facts the learned Commissioner (A) ought to have appreciated that there was actual purchase of the body of the bus from the vendor namely Damodar Body Builders and consequently there was no obligation on the part of the appellant to deduct tax at source by applying the provisions of Sec.194C of ....

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....ct of lease consideration for land taken on lease for 30 years from M/s.Suzlon Energy Ltd on which Wind Power Plant of the Appellant consisting of 34 Nos. of WTGs was located even though the consideration paid was a full and one time consideration involving no additional outgoings in the future years vide Transfer Lease Deed No.21/2010-11 dated 05.04.2010, holding that the said payment was liable for TDS under Section 194-I of the Act. 3) The CIT (Appeals) erred in upholding the levy of interest under Sec. 201(1A) of the Act even though the payments for power evacuation facility and lease land consideration were not liable for TDS under Section 194J and 194-I of the Act respectively." 4. Similarly the grounds raised by the asses....

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....l the appellant prays that the appeal may be allowed." 5. In this year also, the assessee has raised one additional ground which is as under. "1) On the facts and in law, there being no obligationon the part of the Appellant to deduct tax at source under Section 194C of the Act in respect of payments made to M/s.ShreeDamodar Coach Crafts Pvt.Ltd., the CIT (Appeals) erred in upholding the order of the DCIT (TDS) that the Appellant was deemed to be an assessee in default and liable as per the provisions of sub-section (1) of Section 201 of the Act." 6. Various arguments were made by ld. AR of assessee in respect of additional grounds of appeal raised by the assessee in both the years as per which this is the claim of the assess....