THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

6A) for the impugned Financial Years has to fail, especially when the applicability of section 206C(1C) for the impugned years is not disputed. 16. Respectfully following the aforesaid ratio laid down by the Tribunal in the case of Asstt. Excise & Taxation Commissioner, Bilaspur&Una H.P. Vs. ITO (TDS

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

6A) for the impugned Financial Years has to fail, especially when the applicability of section 206C(1C) for the impugned years is not disputed. 16. Respectfully following the aforesaid ratio laid down by the Tribunal in the case of Asstt. Excise & Taxation Commissioner, Bilaspur&Una H.P. Vs. ITO (TDS

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible