2024 (5) TMI 1012

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....e Department : Shri Vivek Vardhan, Sr. DR ORDER PER VIMAL KUMAR, JM The appeal is against order dated 21.09.2020 of the Learned Commissioner of Income Tax (Appeals), New Delhi upholding order dated 31.03.2015 of the Assessing Officer, ACIT, Circle- 50(1), New Delhi (in short "the AO") under section 201(1)/201(1A) of Income Tax-Act, 1961 (hereinafter referred to as "the Act") for F.Y. 2012....

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....a matter of TDS compliance verification under section 201(1)/201(1A) of Income Tax Act, 1961 for AY 2012-13 a notice dated 24.4.2014 was issued to the assessee company. In response to the notice Ms. Neha Virmani and Mr. Himanshu Sharma representatives of the assessee appeared and filed the details called for from time to time. The case was discussed with them. 3. The computation of the assessee....

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.... failed to give a finding that the recipient had not paid taxes or discharged its liability. Learned CIT(A) erred in upholding order of TDS Officer that the relationship between the appellant and its distributors is that of Principal and Agent. Learned CIT(A) erred in upholding order of TDS treating appellant as assessee in default under section 201 of the Act. Learned CIT(A) erred in upholding TD....

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....R submitted that order of Commissioner of Income Tax is legal. 8. From examination of record in light of aforesaid pleadings and submissions in view of above it is crystal clear that Learned CIT(A) vide order dated 21.09.2020 upheld order of Learned AO imposing of tax liability under section 201 r.w. s 194H&J. As per ratio of judgment in Bharti Cellular Ltd., it is well settled that assessee wo....