2013 (9) TMI 879

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : C. S. C. ORDER 1. We have heard Sri V.K. Upadhyay, Senior Advocate, assisted by Sri Ritvik Upadhyay for the petitioner. Sri Shambhu Chopra appears for the respondent-Income Tax Department. 2. The petitioner is aggrieved by order dated 26.03.2013, passed by the Assistant Commissioner of Income Tax (TDS), Noida (AO) under Section 201/201 (1-A) of the Income Act 1961 (the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g newspapers as in the case of Jagran Prakashan Ltd, offers trade discount to the Advertising Agencies, on which TDS is not to be deducted nor any interest is payable on such discount. The question regarding non-deduction of TDS from the salary of employees is of a very small amount. 4. The petitioner has filed an appeal against the assessment order before the Commissioner of Income Tax (Appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the imposition of penalty on the ground that in view of Section 201 of the Act the assessment order for the first and fourth quarter of financial year 2008-09, is barred by limitation under sub section 3 of Section 201 of the Act. 7. Sri Shambhu Chopra learned counsel appearing for the department, on the other hand, has raised a preliminary objection to the maintainability of writ petition aga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt proceedings to establish that any principle-agent relationship exists between the assessee and the advertising agencies and which will require determination of questions of fact. 8. We have examined the facts of the case as well as judgment of the Court in Jagran Prakashan Ltd (Supra) At this stage it cannot not be said that the facts and circumstances of the case are identical with that of ....