Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
At the outset, the learned counsel for the assessee submitted that the issue involved in the present appeals is covered in favour of the assessee by the order of ITAT, Pune Bench dated 7th December, 2011 rendered in assessee’s own case in ITA Nos.983 & 984/PN/2010 for the AY 2006-07 & 2007-08. He has placed on record the copy of the said order of the Tribunal. He submitted that the authorities below have erred in treating the assessee in default under Section 201(1) and 201(1A) and in making additions. He further relied upon the CBDT Instruction No.3 dated 8.5.2009 and contended that it has been clarified in the said Instruction that recovery of TDS under Section 194H on commission paid by BSNL and MTNL to their STD-PCO franchisees may not be enforced by the field formations and only where they have already deducted TDS on commission paid to PCO owners, directed to deposit the same in the government account.
Citation :
M/s Bharat Sanchar Nigam Limited,O/o GMTD, Rewari.PAN: RTKBO1507C.(Appellant)Vs. Income Tax Officer (TDS),Rohtak. (Respondent)
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