2016 (3) TMI 1240

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....JAIN, CIT DR AND SHRI K.K. JAISWAL, DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : These are three appeals by the assessee against a common order of the CIT (Appeals), Ghaziabad dated 13.09.2012 for assessment years 2002-03, 2003-04 and 2004-05. 2. The assessee raises the very initiation of proceedings by the AO(TDS) u/s 201 and 201 (1A) of the Income-tax Act, 1961 (hereinafter 'the A....

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....Hon'ble jurisdictional High Court (Allahabad High Court) has settled the law, in respect to the issue before us in the case of M/s. Jagran Prakashan Ltd. vs. DCIT - 345 ITR 288 (All.) held as under :- "...........it is clear that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly. In the present case, the Income tax au....

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....e bound to follow the law laid by the Hon'ble jurisdictional High Court in M/s. Jagran Prakashan Ltd. (supra) In assessee's own case in a similar matter the Agra Bench of the Tribunal observed after taking note of the law laid in M/s Jagriti Prakashan Ltd (supra) held as under : "6. It is thus clear that the onus is on the revenue to demonstrate that the taxes have not been recovered f....

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....e invoked and the "tax deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly" . Once this finding about the nonpayment of taxes by the recipient is held to a condition precedent to invoking Section 201(1), the onus is on the Assessing Officer to demonstrate that the condition is satisfied. No doubt the assessee has to submit all s....