2011 (9) TMI 587

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.... JUDGMENT N. Kumar, J - The Revenue has preferred this appeal challenging the order passed by the Tribunal which has held that there is no liability on the part of the landlord to pay any interest for short deduction of TDS as the owner has paid the said tax. 2. The assessee is a lessee under one M/s. Adrash Property Adventures. They have taken the premises bearing No. 205 II Floor, Hou....

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....he said order. In the appeal before the Tribunal, the Tribunal has held that once the owner passed on the difference in the tax with interest the tenant assessee cannot be construed as an assessee in default and therefore there is no liability on the part of the tenant to pay the tax and as well as the interest. Accordingly the Tribunal set aside the orders passed by the lower authorities. Aggriev....

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....the tax and not the interest then the assessee would be liable to pay the interest. It is a matter to be looked into by the assessing authority, from the material to be made available by the assessee by way of returns TDS certificates etc., both of the assessee and the owner. 4. For the aforesaid reasons, we set aside the order passed by both the authorities and remand the matter back to the as....