2001 (5) TMI 815

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....unds raised by the department are below : 1."On the facts and in the circumstances of the case and in view of the specific provisions of section 197A(2) of the Act, the ld. DC(A) erred in law in setting aside the order passed under sections 201(1) and 201(1A) of the Act. 2.On the facts and in the circumstances of the case, the ld. DC(A) should have confirmed the order passed by the ITO (TDS). 3.Other grounds, if any, shall be pressed at the time of hearing." 3. The following are the grounds taken in Cross Objection : 1.For that there is no merit in the appeal filed by the ld. Assessing Officer. The same should be dismissed and the order of the DC(A), Cuttack Range, Cuttack should be upheld. 2.For that the ld. DC(A) is whol....

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....for such filing. So, he reiterated that Form No. 15H becomes technically and legally invalid. He has further stated that in view of the technically invalid form the situation is that Form No. 15H is existing. In view of the same, the section 197 does not come into the picture at all. He has further stated that it will therefore be construed that the firm was otherwise duty bound to deduct tax from the payees of interest and non-deduction of the same is plain violation of section194A. The firm would fall under the category of person responsible for payment as envisaged under section 194. Therefore, non-deduction and non-payment of TDS has to be examined through the provisions of section 201(1), 201(1A) and section 201(2) of the Income-tax Ac....