TMI Blog2001 (5) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... department is directed against the order dated 13-7-1996 passed by the DCIT(A), Cuttack Range, Cuttack for the assessment year 1995-96. The assessee has also filed a Cross objection arising out of the same order of the DCIT(A), Cuttack Range, Cuttack for the same assessment year. 2. The following grounds raised by the department are below : 1."On the facts and in the circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le opportunity of hearing to the appellant. Hence there is no merit in the objection raised by the ld. Assessing Officer and the appeal should be dismissed. 4. Briefly stated, the facts of the case are that the Assessing Officer levied interest under section 201 of Rs. 126 and tax of Rs. 16,371 by treating the assessee in default in respect of tax deducted at of the provisions of section 201(1). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has further stated that either Form No. 15H has not been filed before the CIT or if at all these were filed, there was no proof with the A.R. for such filing. So, he reiterated that Form No. 15H becomes technically and legally invalid. He has further stated that in view of the technically invalid form the situation is that Form No. 15H is existing. In view of the same, the section 197 does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified and certainly not without any authority or jurisdiction but at the same time, the ld. D.R. stated that the Managing partner of the firm has also died of the dreaded disease of brain malingnancy and so purely on humanitarian ground the Bench may take a view which is suitable as deem fit. 6. The ld. A.R. on the other hand, reiterated that section 197(2) as quoted by the ITO in his ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd succumbed to his illness shortly after undergoing major operation in his brain. 7. Having considered the above legal position and the facts highlighted by the ld. D.R. and the ld. A.R. we are of the view that the ITO should have considered the facts on humanitarian ground and he should not have passed order under section 201/201(1A). So far as the legal position is concerned, it has been noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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