2021 (1) TMI 484

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... APPELLANT: MR. E.I. SANMATHI, ADV. RESPONDENT: MR. A. SHANKAR, SR. COUNSEL, MR. M. LAVA, ADV. JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment Year 2006-07. The appeal was admitted by a Bench of this Court vide order dated 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proceedings of assessment, it was noticed by the Assessing Officer that the assessee has not deducted the TDS under Section 194I of the Act on stall rent at Rs. 7,22,555/- for the Assessment Year 2006-07. Being aggrieved, the assessee filed an appeal, which was allowed vide order dated 26.03.2015. The revenue thereupon, filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oceedings u/s. 147/148 can be issued on the basis of audit objection. 5. We have considered the submissions made by learned counsel for the parties. From a perusal of the order passed by the Tribunal, it is evident that the issues which arose for consideration before the Tribunal have not been dealt with on merits and the Tribunal has dealt with the appeal on a technical issue. Therefore, in th....