2020 (6) TMI 238

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....ER This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Burdwan dated 08.03.2019 and the solitary issue involved therein relates to the disallowance of Rs. 3,92,864/- made by the Assessing Officer and confirmed by the ld. CIT(Appeals) under section 40(a)(ia) of the Income Tax Act, 1961. 2. The assessee in the present case is an individu....

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....o Rs. 3,92,864/- without deducting tax at source. According to the Assessing Officer, the assessee was liable to deduct tax at source from the commission so paid as per the provisions of section 194H and since there was failure on the part of the assessee to comply with the said requirement, the Assessing Officer invoked section 40(a)(ia) and made a disallowance of Rs. 3,92,864/- on account of com....

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....hase of goods made by the assessee with the concerned traders. He accordingly confirmed the disallowance made by the Assessing Officer under section 40(a)(ia) of the Act. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal. 4. I have heard the arguments of both the sides and also perused the relevant material available on record. The ld. Co....

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....red the amount in question as their income and having paid tax thereon, the assessee, therefore, cannot be treated as in default for non-deduction of tax at source on the said amount and no disallowance under section 40(a)(ia) can be made. In my opinion, both these contentions raised by the ld. Counsel for the assessee for the first time before the Tribunal require verification and even the ld. D.....