2016 (8) TMI 371

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....TI SOPARKAR, ADVOCATE FOR THE OPPONENT : MRS MAUNA M BHATT, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of these appeals, the assessee has challenged the judgment and order of the Income Tax Appellate Tribunal, Ahmedabad Bench "B", Ahmedabad (For short, "the Tribunal") in ITA Nos.1907, 1908 & 1909/Ahd/2002 dated 21.4.2006. 2. At the time of admitting th....

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....ave very carefully considered the submission of the appellant and have gone through the relevant materials available on record. I have also perused the decisions relied upon by the appellant and the assessing officer, if any. I find that the appellant had not paid the TDS to the Govt. account till the penalty orders and therefore, no TDS certificates were issued. I also find that under rule 31 of ....

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.... certificate was not issued as it cannot be deposited and, there is a clear breach of Section 272 A (2) (g) of the Act. 5. We have heard Mr.Soparkar and Mr.Bhatt, learned counsel appearing for the parties. Taking into consideration the observations made by the Assessing Officer and the Tribunal, it has come on record that tax which was deducted was not deposited with the treasury. In that view ....

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....ing to levy of penalty u/s. 272 A (2) (g). In the said case assessee did not furnish any document in support of the ground raised that the parties who issue the certificate had actually paid the tax to the Central Govt. Therefore, assessee was not entitled to get refund of TDS. Thus the said case is not applicable to the facts of the assessee's case. 16. The decision in the case of Hindusta....