SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

ITA 11/ALLD/2018Status: DisposedITAT Allahabad26 March 2021AY 2014-1541 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was based on figures considered by the AO in its remand report, thus the Revenue's grievance was not substantiated. For the assessee's appeals, certain issues were restored to the AO for de novo adjudication.

What were the facts?

The Income Tax Appellate Tribunal heard cross-appeals by the Revenue and the assessee (Public Service Commission) concerning the failure to deduct tax at source on various payments. The Assessing Officer had initially determined tax defaults, which the CIT(A) reduced significantly, leading to the appeals.

What were the issues?

Whether the CIT(A) erred in reducing the tax default amounts without cogent reasons, and whether certain payments were indeed subject to TDS provisions.

Which sections of the Income-tax Act were involved?

Section 194J,Section 194C,Section 206AA,Section 201(1),Section 201(1A)

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Shri A.K. Singh, Sr. DR
For Respondent: Shri Sanjay Kumar, Adv
Pronounced: 26.03

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

These four appeals are cross appeals, two filed by Revenue and two filed by assessee, the appeal in ITA Nos. 329 & 330/Alld/2017 for assessment year’s(ay’s) : 2013-14 and 2014-15 respectively were filed by Revenu

The order continues below.

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