SAIL REFRACTORY UNIT,BOKARO STEEL CITY vs. ITO, TDS WARD, BOKARO STEEL CITY

The assessee’s identical sole substantive grievance raised in the instant three appeals challenges correctness of both the lower authorities’ action treating it as the assessee in default to the tune of Rs.9,17,348/-, Rs.962,126/- and Rs.7,82,972/-; assessment year wise, respectively after holding it to have deducted but not paid the TDS. I notice from a perusal of CIT(A)’s identical detailed discussion that he himself has held the assessee to have deducted TDS on actual payments than mere provisions. I observe in these facts that the instant issue as to whether the assessee ought to have deducted TDS on mere provisions as well requires factual as well legal adjudication at the Assessing Officer’s end. I therefore restore the assessee’s instant sole substantive grievance back to the Assessing Officer. Sail Refractory Unit Learned counsel undertakes to appear before the Assessing Officer on or before 31.05.2020 for further proceedings.

These assessee’s three appeals are allowed for statistical purposes.