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2012 (8) TMI 16 - AT - Income TaxNon deduction of tax at source - demand raised and interest thereon - that assessee had applied for advertisement contracts which was called for by tender of AUDA Held that:- CBDT vide Circular No,.275/201/95-IT(B) dated 29-1-1997 states “no demand visualized u/s. 201(1) should be enforced after the tax deductor has satisfied the Officer in charge of TDS that taxes due have been paid by the deductee assessee - the factual position as confirmed by CIT (A) that AUDA is subject to tax and is filing its return of income since the details of taxes and dates of payment of taxes by AUDA have not been examined by the AO while passing the order u/s. 201(1) r.w.s. 201(1A) & 221, in the interest of justice it is fit to refer the matter back to the file of A.O.
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