TaxTMI 
TaxTMI 
2024 (6) TMI 797
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....Year 2009-10. 2. The assessee has taken the following grounds of appeals:- ITA No. 400/Rjt/2018 (A.Y. 2009-10) "1. The Ld. C.I.T. (A) has erred in law and facts in confirming actions of the Ld. A.O. treating the assessee as liable for making no TDS and interest charging thereon in respect of discount payment and passing order U/s. 201(1) / 201(1A) and raising demand of Rs. 5,03,229/- (2,56,749 + 2,46,479). The same needs cancellation. 2. The Ld. C.I.T. (A) has erred in law and facts in confirming actions of the Ld. A.O. treating the assessee as liable for making no TDS and in respect of discount payment and passing order U/s. 201(1) and raising demand of Rs. 2,56,749/-. The same needs cancellation. 3. ....
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.... leave to reserve his right to amend / alter / add and / or substitute any / all grounds of appeal before the actual hearing takes place." ITA No. 401/Rjt/2018(A.Y. 2009-10) "1. The Ld. CIT(A) has erred in law and facts in rejecting the application of the assessee requesting rectification. The same needs rectification. 2. The Ld. CIT(A) has erred in law and facts in rejecting the application of the assessee requesting rectification without passing speaking order. The same needs rectification. 3. The Ld. CIT(A) has erred in law and facts in confirming tax liability without proper opportunity to the assessee. The same needs rectification. 4. The Ld. CIT(A) has erred in law and facts in confirming t....
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.... the order passed by Ld. CIT(A) dismissing the appeal of the assessee against the order passed by the AO under Section 201(1)/201(1A) of the Act holding the assessee to be an "assessee in default" for non-deduction of tax at source. The second appeal in ITA No. 401/Rjt/2018 relates to order passed by Ld. CIT(A) dismissing the rectification application filed by the assessee contending that since the assessee has already deducted taxes at source on trade discounts under Section 194H of the Act, the assessee could not be held to be an assessee in default under Section 200 of the Act. Since common issues for consideration are involved for both the years under consideration, both the appeals are being disposed of by way of a common order. 4. ....
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....uly deducted taxes at source on such trade discount / commission to it's distributors and, accordingly, the assessee could not be held to be an "assessee in default" in the first instance, having deducted taxes at source on such alleged commission income. The aforesaid application was also dismissed by the Ld. CIT(A), against which the assessee is in appeal before us. 5. The limited issue for consideration before us is that the assessee has contended that it has made due compliance of TDS provisions and the assessee has deducted taxes at the appropriate rates at the time of giving trade discount / commission to it's agents and, accordingly, the assessee could not be held to be an "assessee in default" in the first instance, since it has ....