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2018 (8) TMI 1728 - HC - Income TaxTDS u/s 194H or 194C - payments to regional distributors towards advertisement and sales promotion of its products sold by them - assessee in default - applicability of Provisions of section 201(1)/201(1A) - Held that:- As during the assessment proceedings the Department had treated the default of the assessee in not deducting the tax at source on the payment made to its regional distributors for advertisement and brand promotion etc. as default under Section 194-C and the assessment proceedings were finalized. The assessment order has been upheld by this Court. Now in the proceedings under Section 201 of the Act, the Department is treating the same as default under Section 194-H of the Act. Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions. The proceedings under Section 201(1)/201(1A) of the Act for treating the default of the respondent-assessee under Section 194-H amounts to reviewing the assessment order which had attained finality. The inconsistent stand of the Department in assessment proceedings and the proceedings under Section 201 of the Act is wholly erroneous and bad in law - decided in favour of assessee
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