2018 (11) TMI 480

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.... 2012-13 respectively on the identical grounds, except the difference in amount, inter alia that:- "1. Whether on the facts and in the circumstances of the cases, the Ld. CIT(A) has erred in directing the AO to verify demand/payment and pass fresh order without considering the provision of sub section (a) of section 251(1). 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in directing the AO to delete the demand ( Rs. 72,49,843/- & Rs. 21,05,618/- for second quarter for FY 2013-14 & fourth quarter for FY 2012-13 respectively) created on account of wrong/invalid PAN without considering the provisions of section 206AA which is mandatory in nature." 2. Briefly stated the facts necessar....

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....ently, we proceeded to decide the present appeal with the assistance of the ld. Senior DR as well as on the basis of documents available on the file. 5. We have heard the ld. Departmental Representative for the revenue to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 6. Undisputedly, Air India Ltd. has made payment to the foreign entity. It is also not in dispute that the demand has been raised on account of short deduction on account of mentioning of the wrong PAN number. In case of short deduction of demand for second quarter (FY 2013-14), the same is claimed to be on account of non-mentioning of the PAN number of M/s. En....