TaxTMI 
TaxTMI 
2014 (10) TMI 107
X X X X Extracts X X X X
X X X X Extracts X X X X
....ctive Tax Appeals filed by the revenue and orders passed by the learned tribunal in respect of Cross Objections filed by the assessee, all these appeals are heard, decided and disposed of by this Common judgement and order. 3.00. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as "the tribunal") in ITA No.38/Ahd/2011 for the year 2008-09, by which the learned tribunal has dismissed the said appeal preferred by the revenue confirming the order passed by the learned CIT(A), revenue has preferred Tax Appeal No.599 of 2014 with the following proposed substantial questions of law :- "[A] Whether the Appellate Tribunal has substantial....
X X X X Extracts X X X X
X X X X Extracts X X X X
....peal No.601 of 2014 arising out of ITA No. 39/Ahd/2011 and Tax Appeal No.603 of 2014 arising out of ITA No.40/Ahd/2011 are concerned, they relate to payment made by the assessee to hire of JCB Machine, Roller & Tractors. That the assessee treated the said payment under section 149(I) of the Income Tax Act and raised demand under section 201(1) and interest under section 201(1)(A) of the Income Tax Act. 4.02. On appeal filed by the assessee as it was found that the concerned deductees already paid the amount of tax on the same, considering the decision of the Hon'ble Supreme Court in the case of Hindustan Coca-cola Beverage Pvt. Ltd., reported in (2007) 293 ITR 226 (S.C.) as well as CBDT Circular No.275/201/95-IT(B) dated 29/1/1997....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to TML Finance Ltd. is concerned, the assessee preferred Cross Objection being CO.No.45/Ahd/2011 (for Assessment Year 2008-09) and CO.No.46/Ahd/2011 (for Assessment Year 2009-2010). That by the impugned common judgement and order, the learned tribunal has dismissed appeals preferred by the revenue being ITA No.38/Ahd/2011; ITA No.39/Ahd/2011 and ITA No.40/Ahd/2011 and has allowed the Cross Objections preferred by the assessee and has remitted the matter back to the Assessing Officer, by directing the Assessing Officer to verify the claim, compute the liability of the assessee to the extent of interest paid by the assessee. 4.07. Feeling aggrieved and dissatisfied with the common judgement and order passed by the learned ITAT in respecti....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... raised against the assessee and quashing and setting aside the order passed under section 201(1) of the Act with respect to payment made to hire of JCB Machine, Roller & Tractors. 5.02. Now, so far as the challenge to the order passed by the learned CIT(A) quashing and setting aside the order passed under section 201(1)(A) of the Act and the same being confirmed by the learned tribunal is concerned, it is required to be noted that as such the learned CIT(A) has remitted the matters back to the Assessing Officer and has directed the Assessing Officer to recalculate the demand under section 201(1)(A) following CBDT Circular after verifying the date of payment of tax by the concerned deductees. Under the circumstances, as the matter is at ....