TMI Blog2011 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... remit to the Government. It is well-settled law that there cannot be any double payment of tax. - ITAT remitted the case to undertake this exercise - order of ITAT sustained - appeal dismissed. - IT APPEAL CROB NOS. 10, 11 OF 2011, 315 AND 333 OF 2007 - - - Dated:- 13-9-2011 - N. KUMAR AND RAVI MALIMATH, JJ. A. Shankar and M. Lava for the Appellant. K.V. Aravind for the Respondent. JUDGMENT N. Kumar, J. Sri M.V. Sheshachala takes notice for respondent-revenue. 2. These two appeals and cross-appeals are taken up for consideration together as all these appeals are preferred against the very same order and they are disposed of by this common order. 3. The assessee is engaged in wholesale business of selling Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers passed by the Courts below and remanding the matters back to the authorities for fresh consideration in the light of the observations made in Para 34 of the aforesaid judgment. The assessee has also preferred the cross-appeals challenging the finding recorded in Para 39 of the aforesaid judgment relying on which it was held that the assessee is a buyer as defined under the Act. 4. We have heard the learned counsel for both the parties. 5. Section 206C of the Act which specifically deals with only six types of transactions provides that every person, being a seller, shall at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtake this exercise. It is in that context, it is stated that the directions issued in the aforesaid case by this Court should be borne in mind. Under these circumstances, we do not find any irregularity committed by the Tribunal in passing the impugned order, calling for interference. 7. Insofar as the question whether the purchaser from the assessee satisfies the definition of buyer is not decided. As the said question also can be agitated by the assessee before the appellate Authority and in the event, he do not succeed in satisfying the authority in an appeal to be preferred against the said order, he could reagitate the matter. In that view of the matter, we do not see any merit in both the appeals as well as the cross-appeals. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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