2018 (11) TMI 430

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....iled by the assesseeis against the order of Ld. CIT (Appeal) - 14, Mumbai dated 13.03.14 for AY 2007-08. 2. The brief facts of the case are thatassessee is engaged in the business of manufacturing and selling of non-ferrous metal alloys. A survey action u/s 133A of I.T. Act was conducted at the premises of assessee on 31.01.07. During the course of survey action, statement on oath of Shri Vinod V....

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....y ground raised by the assessee relates to challenging the order of Ld. CIT(A) in confirming the action of AO for treating the assessee as 'assessee in default' for no/short withholding tax from hire charges paid for car, buses, JCB, etc u/s 194I of the I.t. Act. 4. At the very outset, Ld. AR appearing on behalf of the assessee reiterated the same arguments as were raised before Ld. CIT(A). It wa....

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....ctive parties. We find that in order to support its contentions, assessee has not produced any details to demonstrate that the vehicles were used only for transporting of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, operated and maintained by the contractor. Since the issue....