Tribunal held that re-opening of assessment was made without any tangible material indicating escapement of income. The AO in the reasons recorded has only raised some doubt regarding the applicability of TDS provisions to the payment.When the Departmental Authorities are not sure about the nature of payment, it is not understood how they can come to a conclusion that TDS provisions are applicable. (AY. 2008-09)
Eagle Burgmann India Pvt. Ltd. v. Dy.CIT (2020) 185DTR 401 / 203 TTJ 477 (Mum.)(Trib.)
S. 147 : Reassessment–With in four years-Failure to deduct tax at source–Merely on the doubt about applicability of tax deducted at source, reassessment is held to be not valid. [S. 40(a)(ia), 148]