PIYUSH AGRAWAL,J. - (1.) The present appeal has been filed against the judgment and order dated 28.9.2015 passed the Income Tax Appellate Tribunal, Allahabad Bench, Allahabad in ITA No. 10/Alld/2015 for the Assessment Year 2011-12 in which following questions of law are framed: "A. Whether the "Tehbazari" comes within the ambit of Section 206C(1C). B. Whether the term "Parking Lot", "Toll Plaza", "Mining and quarrying" include "Tahbazari". C. Whether the Apar Mukhya Adhikari, Zila Panchayat was responsible for collecting the tax at source under Section 206 C(1C) of Income Tax Act. D. Whether the term "person" as defined under section 2(31) include "the Apar Mukhya Adhikari Zila Panchayat"."
(2.) The facts of the case are that applicant is Apar Mukhya Adhikari, Zila Panchayat, constituted under the Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 1961. In order to regulate its functioning a policy was announced whereby Tehbazari, Tahbazari-Vahan stand and Balu Morang, Gitti Bolder- Vahan Shulk is auctioned and authority letter is issued to the highest bidder.
(3.) The assessing authority on the basis of the survey dated 3.5.2012 conducted under section 133-B of the Income Tax Act (hereinafter referred to as the Act) the amount collected by Zila Panchayat falls under and within the scope of tax collected at source (TDS). The Assessing Officer worked out the amount of short collection and amount of interest under section 206(7) of the Act and was of the further view that grant of licence or transfer its right through auction to contractors/agents to collect fee is nothing but toll and imposed tax accordingly.;