2008 (12) TMI 10

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....nbsp; Mr C. S. Aggarwal, Sr Advocate with Mr Prakash Kumar for the Appellant Mr R. D. Jolly for the Respondent JUDGMENT The judgment of the court was delivered by BADAR DURREZ AHMED, J (ORAL) - The present set of eight appeals arise out of the common order passed by the Income Tax Appellate Tribunal on 15.06.2007 in MA 328/Del/2006 pertaining to the financial years 1994-1995 to 2000....

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..... Counsel for the assessee. In case no tax has been paid by IAAI in respect of the impugned payment, the AO is at liberty to issue notice to the assessee and examine the matter afresh after affording a reasonable opportunity of being heard to the assessee.' The revenue felt that since no direction with regard to Section 201 (1A) of the said Act had been given in the order dated 30.11.2005, the ....

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....iew that said directions are incomplete as much as further directions were required to be given in the matter regarding charging of interest under section 201(1A) in case the assessee has been found to be in default within the meaning of section 201(1) of the Act. Thus, we are of the view that there is an apparent mistake in the order dated 30.11.2005 which needs to be rectified in order to make t....

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....enue had collected the tax in respect of the impugned additional payments made by the assessee to the International Airports Authority of India. The order dated 30.11.2005 had clearly directed that in case no tax had been paid by IAAI in respect of the impugned payment, the Assessing Officer was at liberty to issue notice to the assessee and examine the matter afresh after affording a reasonable o....