TMI Blog2014 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal whichever is earlier – Decided in favour of Assesee. - SA No. 159/Mum/2014 Arising out of ITA 5059/Mum/2013 SA No. 160/Mum/2014 Arising out of ITA 5061/Mum/2013 SA No. 161/Mum/2014 Arising out of ITA 5062/Mum/2013 SA No. 162/Mum/2014 Arising out of ITA 5063/Mum/2013 - - - Dated:- 30-5-2014 - Shri Sanjay Arora And Shri Vijay Pal Rao,JJ. ORDER Per Vijay Pal Rao, JM By way of these stay applilcations the assessee is seeking stay againt the demand arising from the orders passed u/s 201 and 201A of the Income Tax Act for A.Ys. 2008-09 to 2011-12. 2 The assessee is a Public Charitable Trust, registered under the Societies Registration Act, as well as with the Charity Commissioner under Bombay Public Trust Act, 1950. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer has rectified the order and reduced the deman substantially by considering the fact that the recipients have paid the tax on the amount. He has relied upon the decision of Hon ble Supreme Court in the case of Hindustan Coca-cola Beverages Pvt. Ltd. (293 ITR 226) as well as Circular no. 275 dated 29.01.1997 and submitted that when the liability of the tax has been discharged by the payee, the assessee cannot be held liable for short deduction of tax on such amount. On merit the Ld. Authorized Representative has submitted that the assessee has paid the sum to the Doctors as professional and consultancy fee and not as salary, therefore, the provisions of seciton 192 are not applicable on such payments. Thus the Ld. Authorized Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the matters and further when the payees have already discharged the liability of tax on the amount received from the assesee, we are inclined to grant stay of demand in respect of these four years before us for a period of 180 days or till disposal of appeal whichever is earlier. To protect the interest of the Revenue, the appeals are directed to be fixed for out of turn hearing on 25.6.2014. Since the date of hearing was pronounced in the open court in the presence of both the parties who have also noted down, therefore, no separate notice of hearing is required to be issued by the registry. 6. In the result stay applications of the assessee is allowed. Order pronounced in the open court today i.e 30-5-2014. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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