2022 (5) TMI 1430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vice President) And Sandeep Singh Karhail (Judicial Member) For the Applicant : Nitesh Joshi. For the Respondent : Milind Chavan. ORDER Per Pramod Kumar VP : 1. By of this application the assessee applicant points out the following mistakes, said to the apparent on record, in our order dated 07.04.2021. 1. The Appellant files this miscellaneous application for rectification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lly submits that non- disposal of these grounds discloses a mistake which is apparent from the record. 3. The Appellant states that the Indian borrowers have paid the aforesaid incomes after deducting tax at source in accordance with Article 11 of the Double Taxation Avoidance Agreement between India and Germany (the DTAA). The amount of such income assessed in the Appellant's hands r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar position as the Appellant cannot be regarded as "assessee in default" and the amount to the extent of TDS cannot be recovered from them: Yashpal Sahni v. ACIT (20071 293 ITR 539 (Bom HC): Devarsh Pravinbhai Patel v. ACT [R/Special Civil Application No. 12965 & 12966 of 2018]; ACIT v. Om Prakash Gattani (2000] 242 ITR 638 (Gauhati); and Smt. Anusuya Alva v. De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 9. erred in not granting credit for tax deducted at source (TDS), including credit for which the appellant could not furnish certificates but the payments were received net of taxes. 10. erred in raising a demand, in respect of taxes already deducted at source appropriately by the deductor and, making a demand of the said taxed which is not in consonance as per provisions of sect....