2017 (10) TMI 104

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....be taking ITA No. 854/Chd/2016 as the lead case for disposing of both the appeals together. 3. The effective grounds raised in this appeal are as under: 2. That on the facts and in the circumstances of the case and in law the impugned order is against the decision of Hon'ble Apex Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. 293 ITR 226 in raising demand against the assessee. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in upholding the order of AO treating the assessee as 'assesse in default' in respect of interest paid without appreciating the provisions of section 201(1) read with section 191 of the Income-tax Act, 1961('the Act'). The Ld. CIT(A) has er....

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....bmitted during the assessment proceedings as under: " A TDS inspection/survey u/s 133A of the I.T. Act, 1961 is conducted on 19.02.2013 and during the course of proceedings it was being noticed that the form 15G/15H was submitted either without PAN or invalid PAN in some of the cases. We enclose list of depositors who have erroneously mentioned correct PAN numbers on Form 15G/15H at different place than Column specified for it. Therefore, it is requested what it may be treated as valid (photocopies enclosed). Further, we have to bring in to your kind notice that Pan numbers which are not mentioned in Form 15G/15H are mentioned in the bank's computer system but due to ignorance were not written by the depositor in ....

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....hout jurisdiction, invalid, void ab initio an liable to be annulled." 8.3 In the case of National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax, Hon'ble Supreme Court has examined the questions of law and held as under: 4. Where on the facts found by the authorities below a question of law arises (though not raised before the authorities) which bears on the tax liability of the assessee, whether the Tribunal has jurisdiction to examine the same? 5. Under Section 254 of the Income-tax Act, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest....