2025 (11) TMI 1868

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....Senior Advocate a/w Ms. Vidushi Maheshwari i/b. Mr. Sameer Dalal, Advocates. For the Respondents: Mr. Vikas T. Khanchandani, Advocates. P.C. 1. The above Writ Petition has been filed seeking a declaration to the effect that the TDS obligation under the provisions of section 194B of the Income Tax Act, 1961, attach and apply, to each payment as contemplated thereunder, which is above thres....

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....eing aggrieved by the order of the Assessing Officer, the Petitioner preferred three different Appeals before the CIT (Appeals). The CIT (Appeals), after hearing the Petitioner, passed three separate orders for three separate Assessment Years, all dated 28th August 2025. He submitted that instead of preferring an Appeal before the Income Tax Appellate Tribunal, the Petitioner has chosen to approac....

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....the Assessment Years under consideration) did not contemplate the deduction of TDS, for winnings from any card game in an amount exceeding Rs. 10,000/- in the aggregate. In other words, it was the submission of Mr. Shah that section under 194B, only when the winnings of a particular game was above Rs. 10,000/-, then there is a requirement of deducting TDS. The concept of aggregation of the amount ....

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....s) without any success. To challenge the order of the CIT (Appeals) the present Writ Petition is filed. 5. We find from the record that the order passed by the CIT (Appeals) for each of the Assessment Years is quite a detailed order. We do not see why the Petitioner should not be relegated to avail of the alternate remedy and which is an equally efficacious remedy available to the Petitioner. I....