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2021 (10) TMI 291 - HC - Income TaxDemand u/s 201(1) and 201(1A) - jurisdictional conditions precedent for invoking Section 201 - As submitted that the remittances made by the petitioner to BT Plc are not chargeable to tax and therefore, the jurisdictional conditions for initiation of proceedings under Section 201 of the Act are not fulfilled - HELD THAT:- It is not denied by the learned counsel for the petitioner that on similar issues, demands have been raised against the petitioner for the Assessment Years 2012-13 and 2013-14 which have been challenged by the petitioner before the CIT(A). The impugned Order has been passed by the respondent no.1 in purported compliance with the order dated [2021 (3) TMI 911 - DELHI HIGH COURT] of this Court, holding that the jurisdictional conditions precedent for invoking Section 201 of the Act are satisfied. As the petitioner has already availed of its remedies of appeal in relation to two AYs, we do not deem it proper to entertain the present petitions challenging the said finding of the respondent no. 1, at this stage. It will be open to the petitioner to challenge the final order passed by the respondent no.1 fastening any liability on the petitioner under Sections 201(1) and 201(1A) of the Act, including on the grounds that have been taken in the present petitions, by way of an appeal in accordance with the Act. Present petitions are dismissed granting leave to the petitioner to avail of its alternate efficacious remedy, if so advised.
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