Mapsko Builders Pvt Ltd v. Joint Commissioner Of Income Tax Osd Circle 75 1Tds, New Delhi

$~22 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 186/2025 MAPSKO BUILDERS PVT LTD .....AppellantThrough:MrVedJainwithMrNischayKantoor, Advocates. versus JOINT COMMISSIONER OF INCOME TAX OSD CIRCLE 75 1TDS, NEW DELHI.....RespondentThrough:Mr Siddhartha Sinha, SSC. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R%30.05.2025 CM APPL. 35938/2025 1.Exemption allowed, subject to all just exceptions. 2.The application is disposed of. ITA 186/2025 3.The appellant [Assessee] has filed the present appeal under Section260A of the Income Tax Act, 1961 [the Act] impugning an order dated30.01.2025 passed by the learned Income Tax Appellate Tribunal inITA No.3340/Del/2024 in respect of Assessment Year 2014-15. TheAssessee had preferred the aforementioned appeal against an order dated17.05.2024 passed under Section 201(1)/201(1A) of the Act by theCommissioner of Income Tax (Appeals)-3, Gurgaon [CIT(A)].Theappellant was faulted for not deducting TDS from External Development Charges , Haryana Urban Development Authority . 4.According to the Assessee, no TDS was required to be paid onpayments of EDC. The ITAT had found that the said issue was concludedagainst the Assessee by the decision of this court in Puri Construction (P.)Ltd. v. Additional CIT: (2024) 159 taxmann.com 444 Delhi. 5.The Assessee has projected the several questions of law. However,no question of law arises for consideration of this court as the same arecovered by the decision of this court in Puri Construction (supra). 6.The appeal is accordingly dismissed. VIBHU BAKHRU, J MAY 30, 2025/tr TEJAS KARIA, J Click here to check corrigendum, if any