2021 (11) TMI 42

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....015, in dismissing the appeal, is against the principles of natural justice, contrary to facts, arbitrary, erroneous and bad, both in the eye of law and on facts. 2. That on the facts and circumstances of the case, the learned CIT(Appeals), upholding the order of the ACIT (TDS) by ignoring the voluminous paper book containing the documents, supportings and evidence filed before him, is against the principles of natural justice, arbitrary, erroneous and bad, both in the eye of law and on facts. 3. That the Learned lower authorities have misconstrued/mis-appreciated the facts and on presumptions, surmises and conjectures, based on irrelevant considerations and without material on record, have concluded that the assessee has not collected ....

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.... thought is contrary to facts and is on presumptions, surmises and conjectures, and without material on record which has vitiated his order. 9. That without prejudice to Grounds 2 to 8 above, the buyers having given the declarations in Form No. 27C in respect of Iron Ore sold by the assessee at time of purchasing the materials, there is no non-collection of tax (TCS), the Learned ACIT (TDS)' order levying tax of Rs. 55,12,849/- is unjustified, arbitrary, contrary to facts, erroneous and bad in law. 10. That without prejudice to the Grounds 2 to 9 above, assuming but not admitting that in the facts and circumstances of the case, there is non/short collection of tax at source (TCS) from the buyers, the buyers of iron ore having alread....

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....rding the appropriate Form, Accordingly, the assessee did not collect any TCS from the buyer who were using the goods for the purpose of manufacturing, processing or producing articles of things or for the purpose of generation of power and not for trading purposes and also collected such declaration in old Form 27C and also submitted the same to the appropriate authorities and thus complied with the spirit of the law. However, the Tax Department (TDS) made a survey on the assessee on 06/02/2013 and despite the assessee explaining the facts to the Assessing Officer [ACIT (TDS)-1, Bhubaneswar], subsequently by the Order dated 07/06/2013 came to the conclusion that the assessee has collected the declaration after the sale of the goods and the....

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.... (Mad) and also the judgment of the Hon'ble Supreme Court in Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC) to supports this contention. Further, as has been held by the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. vs. CIT [2007] 293 ITR 226 (SC); 163 TAXMAN 355(SC), there cannot be tax twice and hence no tax be demanded. He submitted that as the assessee has complied with the spirit of the law as per provisions under Section 206C of the Act by collecting the declarations from the Buyers that the goods so bought are for the purpose of manufacturing, processing or producing articles of things and not for trading purposes although belatedly and also has produced evidences regarding the Bu....