2025 (2) TMI 399

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....ommissioner of Income Tax (Appeals) (Ld. CIT") has grossly erred both in law as well as in respect of the facts of the case, in passing the Appellate Order under section ('w/s") 250 of the Income Tax Act ('the Act") which is bad in law and is liable to be quashed; 2. That the Ld. CIT has grossly erred in law by concluding its order on Section 194C of the Act instead of Section 1941 of the Act thereby changing the provision of law of the transaction basis which assessment/verification was concluded while passing the impugned order. Accordingly, the order passed by the Ld. CIT is void-ab initio, hence liable to be quashed; 2.1 That the Ld. CIT has grossly erred in disregarding the decision of the Hon'ble ITAT of ....

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....Appellant at the time of Appellate proceedings; 4. That the Ld. CIT has erred in law & in facts of the case in disregarding the provisions of section 196 of the Act which overrides the other provisions of Chapter XVII-B of the Act, the EDC payments made to DTCP/ through HUDA to DTCP, are payments made to Government and are thus not liable to withholding of tax; 4.1 That the Ld. CIT has failed to appreciate the agreement entered between Appellant and DTCP wherein it was agreed that all the EDC payment needs to be deposited at DTCP counter and enhanced EDC payment must be paid directly to DTCP. Thus, from the agreement it is evident that it is DTCP who determines, levy, collects and spends through its designated authority; ....

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.... orders passed by the A.O. dated 25/03/2022 raising a demand u/s 201(1)/201(1A) of the Act. Consequent to the Judgment of the Hon'ble High Court, an order giving effect has also been passed by the A.O. on 14/06/2023 by reflecting the Revised demand after the relief allowed by the Hon'ble High Court of Delhi as 'NIL'. 5. However, an order came to be passed on 05/03/2024 by the Ld. CIT(A) in the Appeal filed by the Assessee, wherein the Ld. CIT(A) held that the Assessee was required to deduct TDS on the payments u/s 194C of the Act and directed the A.O. to re-compute the demand raised considering the applicability of TDS at the rate of 2% as per provision of Section 194C of the Act. Aggrieved by the order of the Ld. CIT(A) dated 05....

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....Hon'ble High Court vide order dated 24/03/2023, quashed the said order. The Judgment of the Hon'ble High Court dated 24/03/2023 has not been challenged by the Department and the same has reached finality. Once the order dated 25/03/2022 passed by the A.O. quashed by the Hon'ble High Court, the same becomes non-est order and the Appeal filed by the Assessee should have been dismissed having become in-fructuous. 9. As per the provision of Section 251 of the Act, the powers of CIT(A) in the Appeal filed under section 250 of the Act are co-terminus with that of the Assessing Officer, due to which CIT(A) has power of enhancement of assessment and penalty and can also reduce the amount of refund which AO also can do. The said power....