TMI Blog2014 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... has been committed by the tribunal in confirming the order passed by the CIT(A) in quashing and setting aside the demand of tax raised against the assessee and quashing and setting aside the order passed under section 201(1) of the Act with respect to payment made to hire of JCB Machine, Roller & Tractors – thus, as the matter is already remitted back to the AO for verification of the claim and computation of the liability of the assessee to the extent of interest paid by the assessee, there is no reason to interfere with the order – Decided against revenue. - APPEAL NO. 599 of 2014, 600 of 2014, 603 of 2014 - - - Dated:- 14-7-2014 - MR. SHAH and MR. K.J.THAKER,JJ. For the Appellant : MRS MAUNA M BHATT ORDER 1.00. Leave t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are covered u/s. 194-I of the Act? 3.01. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned tribunal in ITA No.39/Ahd/2011 and ITA No.40/Ahd/2011 with respect to the assessment years 2009-10 and 2010-11, revenue has preferred Tax Appeal Nos.601 and 603 of 2014 with the similar proposed substantial questions of law proposed in Tax Appeal No.599 of 2014 arising out of ITA No.38/Ahd/2011 for Assessment Year 2008-09. 3.2. So far as Tax Appeal Nos.600 and 602 of 2014 are Concerned they arise out of the impugned common judgement and orde passed by the learned tribunal in Cross objection No.45/ahd/2011 and Cross objection No.46/Ahd/2011 for the Assessment Years 2008-09 and 2009-10 with the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(A), if any, in the case of assessee and to initiate penalty under section 271(C) of the Act as applicable following CBDT Circular after verifying the exact date of payment of tax by the concerned deductees. It also appears from the order passed by the learned CIT(A) that the learned CIT(A) confirmed the charge of tax as interest under section 201(1) and 201(1)(A) of the Act in respect of demand of interest to TML Finance Ltd. 4.04. It appears that feeling aggrieved and dissatisfied with the respective orders passed by the learned CIT(A) in so far as quashing and setting aside the demand of duty for hire of JCB Machine, Roller Tractors and consequently quashing and setting aside the order passed under section 201(1) of the Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.38/Ahd/2011; ITA No.39/Ahd/2011 and ITA No.40/Ahd/2011 are concerned, it is required to be noted that the learned CIT(A) as well as learned tribunal have relied upon the decision of the Hon'ble Supreme Court in the case of Hindustan Coca-cola Beverage Pvt. Ltd. (supra) and considering the fact that the concerned deductees had already paid the tax on the same, have set aside the demand raised by the revenue and has quashed and set aside the order passed under section 201(1) of the Act. We have gone through the decision of the Hon'ble Supreme Court in the case of Hindustan Coca-cola Beverage Pvt. Ltd. (supra). In the case of Hindustan Coca-cola Beverage Pvt. Ltd. (supra) the Hon'ble Supreme Court has specifically observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest [even after considering the decision of the Hon'ble Supreme Court in the case of Hindustan Coca-cola Beverage Pvt. Ltd. (supra)] is required to be considered / determined considering the date of payment of tax by the concerned deductees. Under the circumstances, we see no reason to interfere with the impugned orders passed by the learned CIT(A) confirmed by the learned tribunal. 5.03. Now, so far as the Tax Appeal No.600 of 2014 arising out of Cross Objection No.45/Ahd/2011 and Tax Appeal No.602/Ahd/2011 arising out of Cross Objection No.46/Ahd/2011 are concerned, it is required to be noted that the same is with respect to charge of tax as interest under section 201(1) and 201(1)(A) of the Act with in respect of payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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