TaxTMI 
TaxTMI 
2018 (3) TMI 2000
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....ccount of non-deduction of TDS. 2. The appellant craves leave to amend, modify, alter or forego any ground(s) of appeal at any time before or during the hearing of this appeal. 2. Briefly stated facts of the case are that the assessee filed return of income for the year under consideration on 30/09/2008 declaring total income of Rs.5,68,075/- and the assessment under section 143(3) of the Income-tax Act, 1961 (in short 'the Act') was completed on 02/12/2010 assessing the total income at Rs.6,45,500/-. Subsequently, the case of the assessee was reopened by way of issue of notice under section 148 of the Act on 26/11/2012. According to the Assessing Officer, the tax was not deducted on payments of Rs.17,67,16,747/- of site rents paid to ....
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....lief accordingly." 2.1 Aggrieved, the Revenue is in appeal before the Tribunal raising the grounds is reproduced above. 3. Before us, the Ld. CIT(DR) submitted that in the year under consideration the assessee has not submitted any evidences that the payee has paid tax. According to him, it is onus of the assessee to establish that the payee has paid the tax. In support of the proposition, he relied on the order of the Hon'ble High Court of the Calcutta in the case of Nopany Marketing Company Private Limited Vs. Commissioner of Income Tax (TDS) reported in 231 Taxman 802 (Calcutta). Further, he also referred to the provision to section 201(1) of the Act, according to which, the assessee is required to furnish prescribed certificate for t....
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....2014. The relevant finding of the Tribunal is reproduced as under: "9. So far as the second issue is concerned that, since regular assessment of DTC, i.e., payee has been completed u/s 143(3) at a huge loss, wherein all the receipts of licence fee paid by the assessee has been reflected in its income, therefore, no disallowance is called for we find that this fact that the payment made by the assessee is part of DTC's receipts, has been duly noted by the Ld. CIT (A) in para 12.2. Once in the hands of the payee, receipts have been shown and income thereon has been assessed u/s 143(3), then no disallowance u/s 40(a)(ia) can be made in view of the second proviso to section 40(a)(ia) brought by the Finance Act 2012 w.e.f. 1.4.2013 which has h....
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....under section 40(a)(ia) of the Act. For ready reference, the relevant proviso to the section 201(1) of the Act is reproduced as under: "Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident shall not be deemed to be an assessee in default in respect of such tax if such resident- (i) has furnished his return of income under section 139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes....