2015 (1) TMI 1219

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....ya JUDGEMENT We have heard Sri V.K.Upadhya, the learned Senior Counsel assisted by Sri Ritvik Upadhya, the learned counsel for the petitioner and Sri Dhananjay Awasthi, the learned counsel for the department. In an earlier round of litigation, the petitioner had questioned the initiation of the proceedings under Section 201/201(1A) of the Income Tax Act. This Court framed 12 issues, which....

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....ncome Tax (TDS), respondent no.1 passed an order dated 31.03.2014 under  Section 201(1) read with Section 201(1A) treating the petitioner in default for a sum of Rs. 38,78,72,323/- including a sum of Rs. 31,27,67,751/- towards short deducted tax and interest amount of Rs. 7,51,04,572/-. The petitioner, being aggrieved by this order, has filed an appeal before the Commissioner of Income Tax (A....

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....itioner, being aggrieved, has filed the present writ petition contending that when the issue with regard to deduction of tax has already been decided in the earlier round of litigation by the writ Court, there was no occasion for the authorities to demand the short deducted tax from the petitioner and the petitioner at best was liable to pay interest, if any. Sri Dhananjay Awasthi, the learned ....