IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
 . 
         ITA 1183/2006  
 . 
 COMMISSIONER OF INCOME TAX TDS      ..... Appellant 
 Through 
 Ms.Prem Lata Bansal, Advocate 
 with Mr. Vishnu Sharma, Advocate 
 versus 
 GRAPHISADS P.LTD.               ..... Respondent 
 . 
 . 
 Through 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 . 
 O R D E R 
                             10.11.2006 
 . 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 questions of law are framed for determination:- 
 (i) Whether assessee was liable to deduct tax at source under Section 194-C or 
 194-I of the Act on the payments made for hiring sites owned by somebody else 
 and putting-up hoardings thereon? 
 . 
 (ii) Whether assessee was deemed to be an assessee in default under Section 
 201(1) of the Act? 
 . 
 (iii) Whether ITAT was correct in law in deleting the interest charged by 
 Assessing Officer under Section 201 (1A) of the Act despite the fact that the 
 assessee had deducted the tax in short? 
 . 
 Paper books be filed in accordance with the High Court Rules. 
 List in due course. 
 . 
 . 
 . 
 . 
 VIKRAMAJIT SEN, J 
 . 
 . 
 . 
 . 
 S. MURALIDHAR, J 
 NOVEMBER 10, 2006 
 nj 
 . 
 . 
 22