Allowing the appeal of the assessee the Court held that , order determining amount of tax deduction at source is appealable order. Tribunal has failed to consider S.248 of the Act therefore suffers from infirmity and is per incuriam. Accordingly the matter set aside to decide in accordance with law. ( AY. 2006 -07)
Bangalore International Airport Ltd. v. ITO (IT) (2018) 257 Taxman 148/ 2019) 417 ITR 140 (Karn.)(HC)
S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Deduction at source- Denying the liability is appeasable -Order determining amount of tax deduction at source is appealable order- Tribunal has failed to consider S.248 of the Act therefore suffers from infirmity and is per incuriam – Matter set aside to decide in accordance with law.[ S.195(2) , 248, 254(1) ]