Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1335 - HC - Income TaxTerritorial jurisdiction of AO Kolkata - TDS liability - power to make the assessment - ITAT decided in favor of assessee, on ground of passage of time, without touching the basic issue of TDS liability of the assessee - TDS on payment of interest - HELD THAT:- The order of the tribunal was made on 20th December, 2007. For more than 10 years, this appeal under Section 260A is pending before this Court. Therefore, the fact remains that as far as the Calcutta assessments are concerned, a most unreliable and erroneous one for all practical purposes remains in the file. The tribunal has not touched it on the ground of passage of time. No determination has been made on the real issue as to whether the required tax was not deducted by the assessee in its other 134 branches. It is a most unfortunate state of affairs but from the point of revenue, a determination, even a proper guess work or best judgement assessment should be made in respect of the Calcutta branches. The tribunal should do it itself without remanding the matter to the Assessing Officer. We also caution the tribunal that since nothing has been done by the authority for so long. unnecessary harassment is not caused to the assessee and that the tribunal will proceed on the basis of the available records before it and pass an order which is just and reasonable. It would be open to the revenue to take appropriate action with regard to the other 134 branches outside the Kolkata jurisdiction.
|