2020 (3) TMI 958

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....ts in issuing joint show cause notice under section 201(1)/201(1A) read with section 194C of the I.T. Act, 1961, dated 28.02.2014 for financial years 2009-10 to 2012-13 and the impugned order is void ab initio. 2. That the learned ITO(TDS) and CIT(A) has erred in law and on facts in passing the joint order under section 201(1)/201(1A of the I.T. Act, 1961 for F.Ys. 2009-10 to 2012-13 and declaring the appellant assesse to be "an assessee in default" in respect of the amount of Rs. 18,56,130/- and directing the appellant to pay the sum of Rs. 18,56,130/- and the impugned order is illegal as such. 3. That the learned ITO(TDS) and CIT(A) has failed to appreciate the fact that the payment made to staff not of contractual natur....

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....d been issued from the Central/State Government, to construct new building/additional rooms in the primary schools at different blocks coming directly under the Basic Shiksha Adhikari. The deductor/appellant was declared to be an assessee in default in respect of an amount of Rs. 18,56,130/-. 5. The ld. CIT(A) confirmed the action of the Assessing Officer with regard to the TDS concerning salary of staff of Kasturba Gandhi Balika Vidyalayas. Aggrieved, the assessee is in appeal before us. 6. Heard. The ld. CIT(A) has confirmed the action of the Assessing Officer in holding the deductor/appellant to be an assessee in default, for non-deduction of tax on salary payment to the teachers, as required under section 194C of the Act. In this ....

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....nd employee must necessarily vary from business to business and is by its very nature, incapable of precise definition; that the correct method of approach, therefore, would be to consider whether having regard to the nature of the work there was due control and supervision by the employer; that a person can be a workman even though he is paid not per day, but by the job; that the fact that rules regarding hours of work, etc., applicable to other workmen may not be conveniently applied to them and the nature as well as the manner and method of their work would be such as cannot be regulated by any directions given by the Industrial Tribunal, is no deterrent against holding the persons to be workmen within the meaning of the definition if th....