Per Shri Mukul Shrawat, Judicial Member. - This is an appeal filed by the appellant arising out of the order of CIT(A) dated 31-3-2004. The grounds are narrative, however, the prayer as per grounds of appeal reads as follows :

"The appellant therefore prays that the demand of tax on account of non-deduction of tax at source amounting to Rs. 1,35,38,222 on account of commission paid to Milk Federations and Kiosk Owners and Rs. 5,87,180 on account of transportation and interest under section 201(1A) of Rs. 27,13,976 be deleted and necessary directions be given to lower authority in this matter."

2. For the sake of completeness, relevant paras of grounds of appeal are also reproduced below :—

"The Hon. CIT (Appeals)-I, Pune has erred in treating the transaction between Government Milk Scheme and the Kiosk Owners as Sell on Commission basis but not on ‘Principal to Principal’ basis. He has also erred in not following the Gujarat High Court judgment in the case of Ahmedabad Stamp Vendors Association v. Union of India [2002] 176 CTR (Guj.) 193-[2002] 257 ITR 202 - [2002] 124 Taxman 628.

The learned Assessing Officer has erred in treating assessee, as assessee in default under section