THAI AIRWAYS INTERNATIONAL PUBLIC CO. LTD.,KOLKATA vs. DCIT, TDS, CIR-3, KOLKATA, KOLKATA

O R D E R

PER Waseem Ahmed, Accountant Member:

- This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-24, Kolkata passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 09.03.2016 pertaining to assessment year 2014-158. The grounds raised by the assessee per its appeal are as under:- “1. That on the facts and circumstances of the case, the learned CIT(Appeals) erred in confirming the action of the Assessing Officer in alleging that there was short deduction of tax.

2. That on the facts and circumstances of the case, the learned CIT(Appeals) failed to appreciate that the respective deductee must have paid taxes on such income and erred in confirming the action of the Assessing Officer in recovering the tax under section 200A of the Act from the appellant.

3. That on the facts and circumstances of the case, the learned CIT(Appeals) erred in confirming the action of the Assessing Officer in charging interest under section 201(1A) of the Act.