S. 40(a) (ia): Amounts not deductible-Deduction of tax at source- Transporter-Form no was filed before the Commissioner who had no jurisdiction of assessee, however the copy was filed before the Assessing Officer–Disallowance was not justified. [S.194C, F

S. 40(a) (ia): Amounts not deductible-Deduction of tax at source- Transporter-Form no was filed before the Commissioner who had no jurisdiction of assessee, however the copy was filed before the Assessing Officer–Disallowance was not justified. [S.194C, F

CIT v. Gurvinder Transport (2013) 215 Taxman 593 (Guj.)(HC)

The assessee is a transporter who had taken services of various small truck owners. The freight charges were paid to them without deduction of tax at source. The assessee filed the form before the Assessing Officer, which was filed before the Commissioner –II, Baroda. On appeal the Court held that Tribunal found that Form 15J was submitted by assessee with Commissioner -II, though the jurisdiction was to file before Commissioner I, and that in assessment proceedings assessee had filed copy of said form with the Assessing Officer who had not doubted payment of freight charges as non-genuine. Hence, the disallowance on non-deduction of tax at source was rightly deleted.

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