TaxTMI 
TaxTMI 
2021 (7) TMI 1229
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.... 1. NATURAL JUSTICE: 1.1 In the facts and the circumstances of the case, and in law, Commissioner of Income-tax Appeals - 59, Mumbai, ["The CIT(A)"] be held as held as bad and illegal, as the same is framed in breach of the principals of natural justice. 2. WITHOUT PREJUDICE TO THE ABOVE: 2.1 The Commissioner of Income - tax (Appeals) -59, Mumbai ["Id. CIT(A)"] erred in confirming, action of the A.O. in making addition on account of Short Deduction of TDS amounting to Rs. 91,770/- at Serial No. (2) of the Intimation u/s. 200A dated 07.10.2015. 2.2 It is submitted that, in the facts and the circumstances of the case, and in law, no such addition was called for. 2.3 Without prejudice to th....
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....ances of the case, and in law, the calculation of the interest is not in accordance with the law, is arbitrary and excessive. 5.1 The Ld. CIT (A) erred in setting aside to the A.O., the issue of levying Interest u/s. 201(1A) of the Act, 1961 on Late Deduction/ Collection amounting to Rs. 1,18,754/- at Serial No. 4(b) of the Intimation as stated above. 5.2 While doing so the CIT(A) erred in observing that, "interest u/s. 201(1A) of the Act, 1961 is to be recomputed, the period for which will commence from the date on which tax was first deductible by the appellant deductor and conclude on the date of filing of the relevant return of income by the recipient deductees. 5.3 It is submitted that, in the facts and the c....
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....est demand listed at serial nos. 4(a) & 4(b) before Ld. CIT(A) wherein the assessee, inter-alia, relied on the decision of Hon'ble Apex Court in Hindustan Coca Cola Beverages Pvt. Ltd. (293 ITR 226) for the submission that since the recipients paid full taxes by way of advance tax or self-assessment tax, department could not recover the same from deductor on same income by treating the assessee as assessee-in-default. The assessee submitted that the two payees paid advance taxes by March, 2008 and the tax was fully paid by September, 2008. In the said background, the assessee asserted that no interest was to be charged u/s 201(1A) of the Act or alternatively, the interest should be charged till the date of payment of taxes by the recipients....
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....rescribed and provided in the first proviso to Section 201(1) & 201(1A) read with Rule 31ACB along with notification no.11/2016 dated 02/12/2016 of the CBDT. The assessee was directed to file afresh the requisite details / documents to show the fulfilment of requirements of proviso to Sec.201(1) and allow relief only with respect to impugned interest payable u/s 201(1A) of the Act. Aggrieved, the assessee is in further appeal before us. 2. We find that as per the provisions of Sec.201(1), where the assessee, inter-alia, fails to deduct whole or any part of the tax then such persons shall be deemed to be an assessee-in-default. However, as per the first proviso, the assessee shall not be deemed to be assessee-in-default in respect of such....