TMI Blog2022 (3) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 2 to dispose off the rectification application, taking note of the discussion as made above. The authority may take note of the material to be submitted by the petitioner to evidence deduction of tax at source by the respondent nos. 3 and 4. Senior Counsel appearing for the petitioner has also produced along with the memo dated 11.01.2022, the letter dated 02.12.2009 whereby the tenant has acknowledged the remittance of TDS which the learned counsel for petitioner would indicate the factum of deduction of TDS by the tenants and if read along with Annexure-'C1' to 'C13' and 'D1' to 'D16' would indicate that tenants have in fact deducted the amount and failed to remit as remittance is not found in the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect to premises measuring 41407 Sq. Ft., for the period May, 2008 to August, 2009 is enclosed at Annexure-'D' and individual letters of the tenants remitting rent after deducting TDS is enclosed at Annexure-'D1' to 'D16'. 3. It is pointed out by the learned Senior Counsel appearing on behalf of the petitioner that the Department however despite petitioner having pointed out deduction of TDS has passed the assessment orders without giving credit to the TDS deducted by the tenants. It is further submitted that demand notice for the assessment year 2009-10, 2010-11 were also raised. 4. The petitioner submits that the earlier writ petition filed by them in W.P. No. 16883 17433/2012 seeking to quash the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Smt. Anusuya Alva v. Deputy Commissioner of Income-Tax and Others, wherein this court has clarified that once deduction is made, revenue is expected to look to the person who had deducted the tax for realising the amount, if such person fails in remitting the amount to the Central Government. This position of law is not disputed by the learned counsel for the Department. In effect, the remedy available to the Department is to proceed against the Deductor in terms of Section 201 (1), 201 (1A) by treating the Deductor as Assessee in default. Further, the Department is also at liberty to levy interest and penalty as per law and would have liberty to take such other proceedings as are permissible as against the tenants who having deducted hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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