TMI Blog2011 (9) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... -2011 - N. Kumar and Ravi Malimath, JJ. K.V. Aravind and M.V. Seshachala for the Appellant. A. Shankar and M. Lava for the Respondent. JUDGMENT N. Kumar, J The Revenue has preferred this appeal challenging the order passed by the Tribunal which has held that there is no liability on the part of the landlord to pay any interest for short deduction of TDS as the owner has pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest on it. Overruling the said objection the assessing officer claimed tax as well as the interest. In appeal the Commissioner confirmed the said order. In the appeal before the Tribunal, the Tribunal has held that once the owner passed on the difference in the tax with interest the tenant assessee cannot be construed as an assessee in default and therefore there is no liability on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest. If he has paid the difference in tax with interest, the assessee is not liable to pay the tax and the interest. If the owner has paid the tax and not the interest then the assessee would be liable to pay the interest. It is a matter to be looked into by the assessing authority, from the material to be made available by the assessee by way of returns TDS certificates etc., both of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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