2018 (11) TMI 865

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.... Arvind V. Chauhan, Advocate For the Revenue : Shri. E. S. Nagendra Prasad, CIT-DR ORDER PER LALIET KUMAR, JUDICIAL MEMBER The present appeal is filed by the Revenue on the following common grounds: 1. The order of CIT(A) is opposed to the facts and nature of the case on hand. 2. The Id. CIT (A) erred in holding that the assessee was not required to deduct tax at sour....

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....f the jurisdictional High Court in the case of M/s. Karnataka State Judicial Department Employees House Building Co-Operative Societies in ITA No. 1275 of 2006 and the 1TAT's order in the case of M/s. Kautilya House Building Co-Operative Society Limited in ITA No. 1324 to 1337/Bang/2015 dated 7.4.2016 while allowing the assessee's appeal which have been accepted by the Department only for ....

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....sed by the learned CIT(A) under section 201(1) and 201(1)(A). The present appeal is being filed by the Revenue on the ground that the assessee has not deducted the TDS while making the payment to the agencies - Bhagyashree Developer, Jaaji Developer and Jaaji Promoters who have developed the residential complex for the employees. 3. The learned CIT(A) relying upon the decision of the jurisdicti....