TaxTMI 
TaxTMI 
2015 (3) TMI 224
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....ed against the order passed by CIT(A) on 14.8.2013 dismissing the appeal filed by the assessee against the order u/s 201(1) and 201(1A) of the Income Tax Act, 1961 (the Act) in relation to the assessment year 2009-10. 2. Briefly stated the facts of the case are that the assessee bank filed its e-TDS statement. On the perusal of the same it was observed that there was non-payment of TDS, non/low d....
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....could not be treated as in default. The ld. CIT(A) noticed that since no evidence was placed by the assessee on record about the payment of tax on interest income by the payees, the judgment of the Hon'ble Supreme Court in Hindustan Coca Cola Beverages (P) Ltd. (supra) could not be invoked. In the penultimate para of the impugned order, the ld. CIT(A) observed that: 'In view of these facts....
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.... deduction of tax at source, recovery of tax cannot be made once again from the tax deductor. The ld. AR contended that 39 instances in respect of which the assessee short deducted tax at source, the payees had already included such interest in their respective total incomes and paid tax thereon. It appears that impressed with this submission, the ld. CIT(A) directed the assessee to co-ordinate wi....
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....ed to be an assessee in default within the meaning of Sec. 201(1) in respect of such tax, if the deductee has also failed to such tax directly. Thus it is obvious that the person responsible for deduction of tax at source on an income paid can be considered as in default only where the payee has not paid any tax on such income. To put it simply, if the payee has paid tax on such income, then the p....