CIT v. Wesman Engg. Co. (P.) Ltd.

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

In the result, both the appeals of the assessee are allowed

…with such case u/s. 248. Accordingly, he dismissed the appeal as un-admitted. 5. Another important contention which was raised by the assessee before the ld. CIT (A) was that the Hon‟ble Supreme Court in the case of CIT vs. Wesman Engg. Co. (P.) Ltd., [1991] 188 ITR 327, wherein the appeal u/s 248 was held to be admissible for determination of sum chargeable under the provisions of the Act. It was held that – "Under section 248 a person having deducted and paid tax under section 195 may appeal to the AAC denying his liability to make such deduction and for a declaration that he is not liable to make such deduct…

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

In the result, both the appeals of the assessee are allowed

…with such case u/s. 248. Accordingly, he dismissed the appeal as un-admitted. 5. Another important contention which was raised by the assessee before the ld. CIT (A) was that the Hon‟ble Supreme Court in the case of CIT vs. Wesman Engg. Co. (P.) Ltd., [1991] 188 ITR 327, wherein the appeal u/s 248 was held to be admissible for determination of sum chargeable under the provisions of the Act. It was held that – "Under section 248 a person having deducted and paid tax under section 195 may appeal to the AAC denying his liability to make such deduction and for a declaration that he is not liable to make such deduct…

Addl CIT Large Tax Payer Unit, Mumbai vs. Reliance Industries Ltd, Mumbai

In the result, appeals of the Revenue are dismissed whereas appeals of the assessee are allowed in part in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Addl. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Addl. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) Asst. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit

…enies liability to deduct tax u/s.195 on the amount payable to a nonresident is entitled to appeal u/s248 and the CIT(A) has the jurisdiction to quantify the amount on which alone the tax is deductible. In the case of CIT vs. Wesman Engineering Co. Pvt. Ltd., 188 ITR 327(SC) it was held that, “language of section 248 is wide enough to cover any order passed u/s.195”. In an another decision Hon’ble Karnataka High Court in the case of ACIT vs. Motor Industries Co., 249 ITR 141 has also entertained this argument that where an assessee was denying the very liability to deduct tax, the Tribunal was justified in entert…