TaxTMI 
TaxTMI 
2015 (10) TMI 1383
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....lications, the assessee has asked for stay of proceedings, which would be initiated pursuant to the order of CIT .263 of the Act and not against any demand. 3. Since no demand was raised in the order of CIT passed .263, both learned AR and DR fairly agreed to consider the merit of the order passed .263 of the Act rather than merely deciding the stay applications. After both the parties having agreed for arguing on merits, the Bench considered it reasonable to hear the appeals on merit also, so as to resolve the entire controversy. 4. Brief facts of the case are that assessee is engaged in the business of providing mobile telecom services. A survey .133A was conducted on 9-9-2011, consequently, order dated 26-3-2012. 201(1)/(1A) of the....
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....), Mumbai .263, the CIT has asked the ITO (TDS), Mumbai for considering the entire amount of Rs. 95.86 crores paid as roaming charges as per the audited account of the assessee in place of roaming charges paid for Mumbai circle. As per the learned AR the CIT has exceeded his jurisdiction insofar as jurisdiction of CIT (TDS), Mumbai is concerned, he further argued that jurisdiction of CIT (TDS), Mumbai is confined only to the concerned AO of TDS, Mumbai Circle only and not to other AOs posted at 22 different circles all over India, where assessee was filing separate TDS returns. The main crux of argument of the learned AR was that the CIT (TDS) Mumbai should have asked the concerned ITO (TDS), Mumbai with regard to verify correctness of the ....
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....eduction of tax at source on account of discount and commission debited by the assessee in its audited profit and loss account. We found that since the separate TDS officers having jurisdiction on each TAN are bound to examine the compliance of Chapter XVII-D, separate proceedings are required to be initiated by such TDS officers and when there is an alleged non-compliance of TDS an appropriate order has to be passed by respective TDS officers. In the instant case also assessee has filed TDS return at various places where it was having TAN and the same were also assessed by different ITO(TDS) having jurisdiction over the respective TAN. Against these orders of TDS, appeals are pending with the different CIT(A) as well as before other appell....
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.... In respect of TDS on commission and discount, we found that Hon'ble Delhi High Court in the case of CIT Vs. Idea Cellular Limited, 325 ITD 145 has already decided the issue against the assessee, held that commission is subject to TDS .194H. Accordingly, the CIT was justified in alleging that ITO(TDS) was not correctly appreciated assessee's default for non-deduction of tax at source in respect of commission and discount. 9. In view of the above, it is not a fit case for grant of any stay of the proceedings. Accordingly, we modify the order of CIT(TDS), Mumbai only to a limited extent of directing the ITO(TDS) to verify the correctness of tax deducted at source in respect of roaming charges, discount and commission pertaining to Mumbai c....