Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1271 - HC - Income TaxAO jurisdiction to demand the amount of tax not deducted at source by an order passed under sub-sections (1) and (1A) of Section 201 - Held that:- Case of Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007 (8) TMI 12 - SUPREME COURT OF INDIA] is a complete answer to the submissions advanced stating the Circular No.275/201/95-IT)(B), dated 29-1-1997 declares "no demand visualized under section 201(1) of the Income-tax Act 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. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C of the Income-tax Act Even otherwise, whether the payee has offered money for taxation; whether the payee has paid tax on that, is a defence which the appellant could have taken. If he takes the defence, it is for him to prove it. It cannot be suggested that it was the obligation of the assessing officer to first explore the possible defences and then to collect evidence in support thereof.
|