2024 (11) TMI 693

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....nds are raised in this appeal: - "1. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) -23, Delhi (Ld. CIT (A)') has erred in confirming the order dated December 27, 2033 passed u/s. 201(1)/201(1A) of the Income Tax Act, 1961 ("Act") passed by the Income Tax Officer, Ward-77(1), Delhi ['AO'), in complete violation of the principles of natural justice and also without fair and objective application of mind to the facts of the case and law and hence liable to be quashed. 2. On the facts and circumstances of the case and in law, the Ld. CIT (A)/AO erred in not appreciating the fact that the quantum of payment made to HUDA of Rs 3.57,12,500/- is factuall....

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....of The Directorate of Town and Country Planning Haryana (DTCP) as such no liability of TDS arises on such payment. The additions have been made on surmises and conjectures. Thus, the said addition treating appellant as assessee in default for non-deduction of tax have no merit and is liable to be quashed. 6. On the facts and circumstances of the case and in law, the CIT(A) erred in sustaining the action of AO in charging interest of Rupees 5,99,970/- under section 201(1A) on account of non-deposit of TDS ignoring the fact that the company was not required to deduct TDS on payment made to HUDA. The action of the Ld. CIT(A) / AO in confirming the same is erroneous, bad in law and must be quashed. 7. That the Ld. AO/Ld. CIT(A....

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....5.03.2017, amongst various Assessing Officer of the TDS charges for taking necessary action in the cases of persons who paid EDC charges to the HUDA. As per the Assessing officer, the appellant/assessee has paid EDC charges of Rs. 3,57,12,500/- as detailed below:- F.Y. 2016-17 Date of payment as per ledger account Amount (Rs.) EDC amount paid to HUDA 19.01.2017 1,31,62,500/-   19.01.2017 1,68,76,000/-   19.01.2017 5,67,4000/- Total   3,57,12,500/- Thereafter, the Assessing Officer (TDS) issued show cause notice to the appellant/assessee for chargeability of TDS and consequential interest on EDC. Dissatisfied with the appellant's submission filed during the said proceedings, the ....