COMMISSIONER OF INCOME TAX Vs. GURVINDER TRANSPORT

JUDGEMENT

(1.) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 12.10.2012 raising following questions for our consideration:

(2.) Insofar as the applicability of section 194C(3)(i), as applicable at the relevant time i.e. on 1.4.2008, learned counsel for the Revenue did not raise any dispute with the understanding of the Tribunal of such statutory provisions. He however, vehemently contended that the assessee did not fulfill the procedural requirements for waiver of the requirement of tax deduction at source. He submitted that form 15-1 and 15-J was never produced. The Tribunal therefore, committed an error.

(3.) From the impugned judgment we however, note that before the Tribunal itself counsel for the Revenue had contended that there was no 'J' form available with CIT-II, Baroda whereas the assessee's jurisdiction to file 15-J form was CIT-I Baroda. Further the Tribunal has recorded that during the course of the assessment proceedings, appellant had filed copy of 15-J form with the Assessing Officer who had not doubted the payment of freight charges as non-genuine. Before the Tribunal the assessee had also filed a paper book pointing out that the assessee is a transporter who had taken services of various small truck owners and freight charges were paid to them.