:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODG. NO.1226 OF 2006 The Commissioner of Income tax-1, Kolhapur. ...Appellant. Vs. Shri. Mouni Maharaj Sevabhavi Vishwastha Sanstha. ...Respondent. Mr. P.S.Sahadevan with Mr. Vimal Gupta for the Appellant. Mr. S.N. Inamdar with Mr. A.K. Jasani for the Respondent. CORAM: F.I. REBELLO & R.S.MOHITE, JJ. Date : 23rd March, 2009 PC : 1. Admit on the following questions. 1. Whether on the facts and in the circumstances of the case the Tribunal was justified in relying on the findings of CIT(A) who held that the assessee was not liable to deduct tax from the payments made to the contractors to the extent of Rs.6,76,06,058/- even though the payments are covered under the provisions of Section 194-C? 2. Whether on the facts and in the circumstances of the case the ITAT was legally justified in holding that provisions of Section 201(1) and 201 (1A) are dependent upon ultimate :2: tax liability of the deductee even when at the time of making payment it was not possible for assessee to know the tax liability of the payee? 2. To be heard along with Income Tax Appeal No.443 of 2006. 3. Office objections to be removed within six weeks from today failing which appeal to stand dismissed for non prosecution without further order of this court. (R.S. MOHITE, J.) (F.I. REBELLO, J.)