B.R. Baskaran, Accountant Member - These three appeals filed by the assessee are directed against the orders passed by Ld CIT(A), Visakhapatnam and they relate to the financial years 2007-08 to 2009-10 relevant to the assessment years 2008-09 to 2010-11. Since the issues urged in these appeals are identical in nature, they were heard together and are being disposed of by this common order, for the sake of convenience.

2. The assessee is assailing the decision of Ld CIT(A) in holding that the machineries purchased by the assessee falls in the category of "Contract for works and labour" and hence the assessee is liable to deduct tax at source u/s 194C of the Act on the payments made by it and consequently, the assessing officer was right in law in holding the assessee as "an assessee in default" in terms of sec. 201 of the Act.

3. The facts relating to the issue under consideration are narrated as under by Ld CIT(A) in his common order dated 30-12-2011 passed for the financial years 2007-08 & 2009-10 relevant to the assessment years 2008-09 and 2010-11.

"2. The appellant company M/s. National Thermal Power Corporation Ltd. (NTPC) is in the activity of generation of thermal power at