2008 (2) TMI 260

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....ment year 2005-06, raising the following substantial question of law : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in confirming the order of the Commissioner of Income-tax (Appeals) in holding that the purchase of preprinted packing material by the assessee was a contract for sale and outside the purview of deduction of tax at source under section 194C of the Act ?" 2. The Deputy Chief Accounts Officer, Markfed, Khanna (hereinafter referred to as "the responsible person") had purchased printed packing material on which he had not deducted tax at source under the provisions of section 194C of the Act. The responsible person was summoned under section 131 of the Incom....

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....te Tribunal, Chandigarh Branch (B), Chandigarh, vide his order dated April 12, 2007, passed in I. T. A. No. 340/Chandi/2006 for the assessment year 2005-06 dismissed the appeal and upheld the decision of the Commissioner of Income-tax (Appeals)-II, Ludhiana, that the purchase of pre-printed packing material by the respondent was a contract for sale and outside the purview of section 194C of the Act. 4. Shri Sanjiv Bansal, advocate, learned counsel for the Revenue, has argued that the respondent had purchased the material under consideration with specific requirement. As such, the said material could be purchased only by the respondent as the name and trade mark of the respondent were printed on it and the respondent had called for tender....