2008 (11) TMI 21

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....'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) These four appeals arise out of the common order dated 5.10.2007 passed by the Income Tax Appellate Tribunal in ITA Nos 1708 to 1711/Del/2006 pertaining to financial years 2001-02 to 2004-05. All these appeals raise issues relating to Sections 201(1) and 201(1A) of the Income Tax Act, 1961.&n....

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....ee in default. Both the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal have examined this issue in detail and have concluded on facts that the assessee had furnished confirmations from the payees wherein they had given their PAN numbers/acknowledgement of their returns and they confirmed that they had included the amount received from the assessee as their income and....

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....the payees had paid the tax on the amount received by them, the assessee/deductor cannot be treated as an assessee in default under Section 201(1) and the tax required to be deducted cannot be recovered from such assessee. The Tribunal also noted the board's instruction no 275/201/95-IT(8) dated 29.1.1997 which would indicate that in case, in such a situation, tax is to be recovered from the asses....

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....were made to the employees employed by the assessee on daily wages, they cannot be said to be contractual payments. This is the finding that has been returned by the Commissioner of Income Tax (Appeals) as well as the Tribunal. We find no infirmity with these findings and the conclusion of law that has been arrived at by the authorities below. The learned counsel for the appellant, however, sub....