Itta/218/2013 Of Commissioner Of Income Tax - Vi v. Smt. G. Narayanamma L/R And

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A. No. 218 of 2013 DATE: 09.07.2013 Between: Commissioner of Income Tax-VI,Hyderabad. … Appellant And Smt. G. Narayanamma … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A No.218 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be admitted on the following suggested question of law. Whether on the facts and circumstances of the case, theAppellate Tribunal is justified in directing that the TDS certificatestanding in the name of Gunampally Sadan and not in name of theassessee should be given credit for the assessee herein? We are of the view that the aforesaid question involves question of factand law and the learned Tribunal has held that Gunampally Sadan is nothingbut a compendious name given to the nine co-owners and it is neither anentity, much less a taxable entity under the Act. In view of the aforesaid factfinding, the payment made towards tax deduction at source (TDS) should nothave been made and the same, if at all required, should have been issued inthe individual name. The Tribunal has also recorded that there has been noobjection to this insignificant technical deviation for so many years in thepast. In view of the aforesaid findings of the learned Tribunal, we dismiss theappeal. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J Date: 09.07.2013ES