2023 (12) TMI 1368

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.... Sinha, Advocate For the Department : Sh. Ashish Mohanty, CIT- DR ORDER PER M. BALAGANESH, AM: Both the appeals filed by Assessee arise out of the orders of the Learned Commissioner of Income Tax (Appeals)-38, Delhi [hereinafter referred to as 'Ld. CIT(A)'] dated 28/01/2020 and 13/02/2020 for Assessment Year 2011-12. 2. As identical issue is involved in both the appeals, hence, they....

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....ls available on record. It is not in dispute that the assessee had fully filed its TDS returns with the Income Tax Department in the prescribed form within the prescribed time for the AY 2011-12. The assessments on those TDS returns were framed in the present proceedings by the Ld. AO on 28/12/2017 for the AY 2011-12. The preliminary objection raised by the assessee is that the said assessment fra....

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....ssment was neither reopened by the Ld. AO nor subjected to any revision proceedings u/s 263 of the Act by the Ld. PCIT. While this is so, there is absolutely no need for the Revenue to have framed yet another assessment on 28/12/2017 for AY 2011-12 by taking a divergent stand with regard to applicability of TDS on lease rent paid to NOIDA. When this fact was brought to the notice of the Ld. CIT(A)....