TaxTMI 
TaxTMI 
2020 (6) TMI 700
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....entical to the facts of the case, accordingly are clubbed and heard together and consolidated order is passed. At the time of hearing, none appeared on behalf of the assessee nor adjournment petition was filed. The tribunal considering the material on record and submissions of the learned Departmental Representative heard the appeal. 2. For the sake of convenience, we shall take up the ITA No.1963/Bang/2019 and the grounds of appeal raised by the assessee are as under: 1. The Learned Commissioner of Income tax (Appeals)-10, Bengaluru ("Learned CIT(A)") has not considered the correct legal position which emanate the various judgements. 2. The Honourable Karnataka High Court in the case of Fatheraj Singhavi v/s UOI (26....
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....(Kar), where it was held that the provisions of Section 200A(1) Clauses (c), (d) and (f) of the Act are effective from 1.6.2015 and therefore the intimation under Section 200A of the Act in respect of prior period to 1.6.2015 is without any authority under law and is not sustainable. Whereas the intimation under Section 200A of the Act for the Asst. Year 2014-15 was passed on 9.4.2014 and the assessee has filed rectification petition for the Q1, Q2 & Q3 and the CPC-TDS has passed order under Section154 of the Act dt.13.3.2019. Aggrieved by the order of rectification under Section 154 of the Act, the assessee has filed an appeal before the CIT (Appeals). Whereas the CIT (Appeals) observed that the assessee has filed an appeal against the ord....
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....ssee received the order on 19.04.2014 for the A.Y. 2014-15 and has filed rectification petition with the CPC-TDS for correction of statements which is not disputed, and the same was processed and order under Section 154 of the Act was passed by CPC TDS on 13.03.2019. Aggrieved by the order, the Assessee has filed an appeal under Section 246 of the Act with the CIT (Appeals). We found under provisions of Section 246(1)(c) of the Act, an order under Section 154 is appealable which is read as under : " 246(1) Subject to the provisions of sub-section (2), any assessee ;aggrieved by any of the following orders of an Assessing Officer (other than the Deputy Commissioner) may appeal to the Deputy Commissioner (Appeals) (before the 1st day....
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....power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Section 234E of the Act. In view of the reasons recorded by us hereinabove, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 IS held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. 25. As such, as....
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.... the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. 27. In view of the aforesaid observations and discussion, the impugned notices under Section 200A of the Act for computation and intimation tor payment of fee under Section 234E as they relate to for the period of the tax deducted prior to 1.6.2015 are set aside. It is clarified that the present judgment would not be interpreted to mean that even if the payment of the fees under Section 234E already made as per demand/ intimation under Section 200A of the Act for the TDS for the period prior to 01.04.2015 is permitted to be reope....