Calcutta High Court
Commissioner Of Income Tax vs M/S. Stumm India on 16 August, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta
ITA No. 127 of 2009
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA-XVI
Versus
M/S. STUMM INDIA
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
The Hon'ble JUSTICE KANCHAN CHAKRABORTY Date : 16th August, 2010.
The Court : This appeal is sought to be preferred against the judgment and order of the learned Tribunal in relation to the assessment year 2005-06, dated October 24, 2008, being aggrieved by a portion of the same.
It is urged before us that the learned Tribunal ought not to have accepted the judgment and order of the CIT (Appeal) who has quashed the disallowance of deduction of Rs.41,33,710/- and on account of tax deduction at source. The learned Tribunal has recorded the fact that the department has not been able to bring any material on record to show that the assessee has made the payment to the transporters in pursuance of 2 contract for carriage of goods of the assessee and the question of deduction at source under section 194C does not and cannot arise. In the absence of evidence of payment made by the assessee to the transporters, the assessee cannot be saddled with the liability of deducting tax at source. Before us no other point has been urged not it is said that the aforesaid fact finding is truthful without any basis whatsoever.
Hence, we dismiss the appeal having found no point of law having been involved.
(KALYAN JYOTI SENGUPTA, J.) (KANCHAN CHAKRABORTY, J.) tk