TaxTMI 
TaxTMI 
2020 (7) TMI 711
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....posed off vide order dated 04/09/2018 and subsequently, in response to assessee's misc application, the order was recalled vide order dated 23/04/2019 and the relevant findings read as under: "6. We have heard the rival contentions and perused the material available on record. It is a matter of record that the assessee has filed a copy of agreement dated 20.07.2011 which is available on record and therein, both the parties had agreed that the responsibility to file tax return in respect of transactions relating to the liquor shop shall be on the assessee, and TCS shall be claimed by the assessee and not by Shri Bhairu Singh. Further, we find that the ld. CIT(A) has returned a finding that the TCS actually been deducted of Rs. 2,28,....
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.... under Rule 37BA(2) and it was accordingly held by the ld. CIT(A) that there is no mistake apparent from the record in the intimation issued u/s 143(1) as the credit of TCS has not been allowed to the assessee as he was neither a deductee nor the condition laid down under rule 37BA(2) are fulfilled. Accordingly, he upheld the order passed by the AO rejecting the application of assessee u/s 154 of the Act. Against the said findings, the assessee is in appeal before us. 5. During the course of hearing, the ld AR submitted that the assessee had entered into an agreement dated 20.07.2011 with Bhairu Singh wherein he has declared that the filing of tax return is the responsibility of the assessee and he has also agreed that he will not cla....
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....It was further submitted that regarding the decisions which have been relied upon by the assessee in its written submission, those decisions are distinguishable on facts as in those cases, necessary declarations have been filed by the main licensee that they have not claimed the TCS from the department and it was accordingly submitted that the said decisions cannot be applied in the case of the assessee as no details have been furnished regarding the main licensee as to whether he has claimed any credit for the TCS in the return of income or not and further the specific requirements of Rule 37BA(2) of the Act have not been fulfilled. The ld DR accordingly supported the order of the lower authorities. 7. We have heard the rival contention....
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....been offered by the assessee and brought to tax, the assessee should be eligible for corresponding TCS subject to the fact that the same has not been claimed by Shri Bheru Singh Tak. Similar findings have been recorded by the Coordinate Bench in case of M/s Jay AMBEY Wines (supra) which read as under:- "2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been deducted and TDS certificate has been issued at first place. If we look at the provisions of section 206C read ....