2014 (1) TMI 1891

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....er Sharma, Sr. D.R. ORDER PER SHAMIM YAHYA: AM This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals-XXX), New Delhi dated 02.5.2013 pertaining to assessment year 2011-12. 2. The grounds raised read as under:- i) On the facts and in the circumstances of the case as well as in law, the Ld. CIT(A) has erred in not appreciating th....

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....dditional built up area. In this regard, AO referred to similar addition made in earlier assessment year. 3.1 AO further held that the assessee company has failed to deduct the TDS as above for which no reasonable cause could be furnished , therefore, the deductor company was treated as assessee in default under section 201(2) of the I.T. Act. 4. Upon assessee's appeal Ld. CIT(A) following t....

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....6.2013. In the said order the Tribunal had referred to the CIT(A)'s order and affirmed the same by holding as under:- Para 12. In view of above observations, we clearly observe that the Commissioner of Income Tax(A) has also dealt with other cases pertaining to the land leased by MMRDA in the same or adjoining area and has held that the impugned deposit of lease premium does not constitut....

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....ons of section 201(1) of the Act, this is a precondition that the person should be required to deduct any sum in accordance with the provisions of this Act and he does not deduct, or does not pay or after deduction fails to pay the whole or in part of the tax as required under the provisions of the Act, then only such person shall be deemed to be an assessee in default in respect of payment of suc....