COMMISSIONER OF INCOME TAX DEL vs. M/S L.G.ELECTRONICS INDIA P.LT

Admit.

After hearing learned counsel for the parties, the following substantial questions of law are framed for determination:- (i)Whether the ITAT was correct in law in upholding the order of C.I.T. (Appeals) who held that the contract between the assessee and the printers who were printing the packaging and other material as per the specification of the assessee did not attract the liability to deduct tax at source within the meaning of 194C of the Act? (ii)Whether the ITAT was correct in law in holding that the assessee was not an ?Assessee in default? within the meaning of Section 201(1) of the Income Tax Act for failure to deduct the tax under Section 194C of the Income Tax Act? . ITA 1431/2006 Page 1 of 2 .

The Appellant is directed to file the paper books within three months in accordance with the High Court Rules.

List for hearing in due course.

It is clarified that ITA No.411/2006 is not connected with this case. . . . . . . VIKRAMAJIT SEN, J . . . . S. MURALIDHAR, J NOVEMBER 22, 2006 nj . . . . ITA 1431/2006 Page 2 of 2 . 10