2021 (2) TMI 1066

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....hande for the appellant Usha Gaekwad for the respondent ORDER Per Pramod Kumar, VP: 1. By way of this stay application, the assessee applicant seeks a stay on collection/recovery of the outstanding amount of tax and interest etc, aggregating to Rs. 77,84,56,072, in respect of tax withholding demands under section 201 r.w.s. 194C of the Income Tax Act, 1961, for the assessment year 2018-19. 2.....

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....n 194 C inasmuch what, according to the Assessing Officer, the assessee does is to provide transportation services to the app users and these services are provided through the drivers who work for the assessee under a contract. It was also noted that the assessee has submitted PAN numbers of only 3,70,477 drivers out of 4,22,315 drivers working with the assessee. The Assessing Officer was of the v....

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....ting to 77,84,56,072. 3. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. 4. While we refrain from making any observations on merits of the case, having heard the rival contentions even on merits at considerable length, we may record our satisfaction that prima facie the assessee has an arguab....

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....and, therefore, it is not even necessary to deal with implications of first proviso to Section 254(2A). Learned Departmental Representative, however, has filed a written wherein it is stated that "at the time of filing of stay of demand petition by the assessee, demand/ sum payable denotes total demand (including interest) as reduced by the amount already paid by the assessee before filing of the ....