Assessee company is  engaged in business of providing online gaming services. It had filed detailed submissions before Assessing Officer regarding withholding taxes on winning amount paid to players as well as withholding tax on online promotional expenses.  In support of its submission, assessee also furnished TDS payment challans under section 194B.  Assessee deducted TDS at source at rate of 30 per cent under section 194B only when winning amount exceeded Rs. 10,000. However, Assessing Officer, without conducting any enquiry, passed assessment order.  Commissioner invoked revisionary proceedings on ground that Assessing Officer failed to conduct enquiries and verification as to why payments made for winning from lotteries/crossword puzzles were not routed through profit and loss account and as to why TDS was not deducted on full amount of payment made. On appeal the Tribunal held that  since under section 194B as it stood during relevant year, there was no requirement to withhold tax on entire payment made by assessee, allegation of Principal Commissioner that assessee failed to deduct tax on entire payment made towards winning from lottery/crossword puzzle was without any merit. However, it was evident from record that Assessing Officer had not examined/verified details so filed by assessee and, thus, Commissioner was justified in setting aside assessment order for limited purpose of examining issue of deduction of TDS under section 194B. (AY. 2015-16)