2018 (2) TMI 2102

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.... appellant, M/s. Medsave Healthcare (TPA) Ltd. (hereinafter referred to as 'the assessee company') by filing the present appeal, sought to set aside the impugned order dated 18.02.2016 passed by Ld. CIT(Appeals)-41, New Delhi qua the assessment year 2012-13 on the grounds inter alia that :- "1. The Ld. CIT (A) has erred in confirming the action of the AO in levying interest on late payments of T....

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....rder needs to be struck down." 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : The assessee company is a Third Party Administrator for insurance companies and made payment to various hospitals under cashless scheme on behalf of such insurance companies. On the basis of computer generated order/intimation under section 154 of the Income-tax Act, 1961 (for s....

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....) and consequently directed the AO to proceed in the matter. For facility of reference, para 4.7 of the impugned order passed by the ld. CIT (A) is reproduced as under :- "4.7 It is seen that the intimation u/s 154 has been passed by CPC-TDS. The appellant has contended that the limitation has been processed in a mechanical manner without considering hardship and financial instability that the a....