Law:

Section:

Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Assessment years 1999-2000 to 2004-05 - Assessee took on rent some premises at different places and in each case there were two landlords - Rental income received by said co-owners was duly disclosed in their individual returns for past several assessment years and same was accepted as such - Rental income from those properties was never assessed in hands of AOP - Whether for purposes of deduction of tax at source by assessee, provisions of section 194-I(a) would be attracted and not provisions of section 194-I(b) - Held, yes CASES REFERRED TO CIT v. M.P. Agro Morarji Fertilizers Ltd. [1989] 176 ITR 282/[1988] 41 Taxman 115(MP) [Para 2], CIT v. Life Insurance Corpn. [1987] 166 ITR 191/[1986] 25 Taxman 6(MP) [Para 2] and CIT v. Mohindra & Mohindra Ltd. [2000] 242 ITR (St.) 187 (Bom.) [Para 2]. Sanjiv Bansal for the Applicant. JUDGMENT M.M. Kumar, J. - This order shall dispose of six appeals namely ITA Nos. 608 to 613 of 2006. All these appeals emerge from common order dated 14-7-2006 passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No. 14 (ASR)/2006 to ITA No. 19 (ASR)/2006 in respect of assessment years 1999-2000 to 2004-05. Even the assessee in all these appeals is common namely M/s. Lally Motors, G.T. Road, Jalandhar. It has been claimed that the following substantive question of law would emerge from the order of the Tribunal : "That the Income-tax Appellate Tribunal has erred in upholding the decision of the Commissioner of Income-tax (Appeals) thereby holding that, in the facts and circumstances of the case, it is a case covered by the provision of section 194-I(a) and not section 194-I(b) of the Income-tax Act, 1961 ?" 2. It is undisputed that the assessee had taken on rent the premises at different places and in each case there were two landlords. The rental income received by the co-owner had been duly disclosed in their individual returns for the last several assessment years which has been accepted as such. It is also not disputed that the individual investment for the respective properties were duly reflected in the hands…

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