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2019 (10) TMI 1516 - HC - Income TaxTDS u/s 194A - deposits in regard to TDS amount from the Insurance Company - HELD THAT:- This Court is inclined to accept the submissions from the learned counsel for the petitioner. It appears that the directions contained in Para 14 in relation to TDS are for smooth discharge of the liability u/s 194A of the Income-tax Act as also the convenience of the claimant to apply for refund if necessary. The permission in terms of Para 14 II(ii) thus seems to be of a formal nature and not adjudicatory, inasmuch as adjudication can be done only by the income-tax department when the refund is claimed. It is, therefore, needless to say that unless the computation of the interest liable to tax is questioned; normally permission under the said directions should be given as a matter of course. It is, therefore, directed that the Tribunal will consider permission (supra) within 10 days of the receipt of the application accompanied with statement as indicated in Hansagauri [2006 (10) TMI 383 - GUJARAT HIGH COURT] This petition succeeds and is allowed. The impugned orders are quashed and set aside. The petitioner shall, make a fresh application to the Tribunal in accordance with the observations made in Hansagauri (supra) as also observations made herein.
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