Commissioner of Income-tax (TDS), Jaipur v. Ajmer Vidyut Vitran Nigam Ltd
[Citation -2017-LL-0406-12]
| Citation | 2017-LL-0406-12 |
|---|---|
| Appellant Name | Commissioner of Income-tax (TDS), Jaipur |
| Respondent Name | Ajmer Vidyut Vitran Nigam Ltd. |
| Court | HIGH COURT OF RAJASTHAN |
| Relevant Act | Income-tax |
| Date of Order | 06/04/2017 |
| Judgment | View Judgment |
| Bot Summary: | By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department confirming the order of the CIT(A). This Court while admitting the appeal on 09.07.2013 has framed the following substantial questions of law: Whether on the facts and in the circumstances of the case, the ITAT was justified in law in deleting the penalty of Rs.1,56,57,968/- imposed by the competent authority under Section 271C of the Income Tax Act, 1961. Whether on the facts and in the circumstances of the case, the ITAT was justified in placing reliance on the case of JVVNL, Jaipur; and as to whether the case of JVVNL was not different on material particulars ITA-104/2011 3. Counsel for the appellant has contended that in view of the subsequent decision of this Court in the case of Commissioner of Income Tax vs. Principal Officer JVVNL in DB Income Tax Appeal No.422/2011 and other connected matters, decided on 19.10.2016 and more particularly in para 4 5 held as under: 4. The assessee was bound to deduct TDS in lieu of services received by them and for the services received by them was liable to pay tax within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. However counsel for the respondent Mr. Jhanwar contended that the issue is concluded in view of the following decisions : 1. In that view of the above observations, the issues are answered in favour of the assessee and against the department. |