ITO (TDS), WARD-2(3),, NAGPUR vs. ACC LTD.,, CHANDRAPUR
In the result, the appeal filed by the Revenue in ITA
ITA 76/NAG/2017[2014-115]Status: DisposedITAT Nagpur31 Jul 2023AY 2014-115
Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.
For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap
Section 133ASection 194CSection 201(1)
7. The ld. CIT-DR submits that the ld. CIT(A) was not justified in granting relief without satisfying himself as to compliance with the provisions of sub-section (6) of section 194C of the Act.
8. On the other hand, ld. AR submits that the assessee is not required to deduct tax at source on the payments made
