2023 (6) TMI 124

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....ANESH, AM: This appeal in ITA No.2095/Del/2018 for AY 2012-13 arises out of the order of the Commissioner of Income Tax (Appeals)-41, New Delhi [hereinafter referred to as 'ld. CIT(A)', in short] in Appeal No.488/2016-17/CIT(A)-41 dated 01.02.2018 against the order of assessment passed u/s 263/201(1)/201(1A) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 28.12.2016 by th....

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....gineering & construction, operation and maintenance of 135.65 kilometre-long Kundli- Manesar- Palwal (KMP) Expressway in the State of Haryana on Build, Operate and Transfer (BOT) basis. In the course of execution of this contract, the assessee had to make several payments falling within the ambit of various provisions of Chapter XVII-B of the Act with regard to TDS compliance. The only dispute bef....

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....ceipts from the assessee as its income and paid due taxes thereon. Accordingly, the assessee pleaded that in view of the second proviso to section 201(1) of the Act, the assessee cannot be treated as an 'assessee in default'. The ld.CIT(A), however, observed that the second proviso to section 201(1) of the Act was introduced in the statute only w.e.f. 01.07.2012 and, hence, the said certificate fi....

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...., 194A, 194I, and 194J of the Act. But on perusal of Form No.26A filed by the assessee, which is enclosed in pages 9-11 of the paper book, we find that only the payments that are covered u/ss 194A and 194J of the Act were included therein. The said certificate is silent with regard to the payments that are covered u/s 194I and 194C of the Act. Moreover, the figures mentioned in Form No.26A does no....