TMI Blog2015 (8) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income-tax, TDS Circle, is directed not to take any coercive steps for recovery of the total disputed tax demand of ₹ 17,42,97,709/- for the assessment years from 2010-2011 to 2014-2015 subject to the condition that the petitioner deposits 40% of the demanded amount. Out of 40%, the petitioner shall pay 20% within a period of two weeks from the date of receipt of a copy of this order and remaining 20% shall be paid within a period of four weeks thereafter.” - W.P. Nos. 2456, 2460, 2464, 2469 and 2472 of 2015 - - - Dated:- 25-8-2015 - SRI G.CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ. COMMON ORDER:- (per Hon ble Sri Justice G. Chandraiah) Inasmuch as these five writ petitions are interrelated and filed by the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in Special Appeals filed by the petitioner and others and the matters are listed for disposal on 10.09.2015 for hearing. Further, in similar circumstances, the Karnataka High Court in M/s.Bharati Airtel Limited v. Deputy Commissioner (I.T.A.Nos. 637 644 of 2013 and batch) had delivered an elaborate judgment dated 14.08.2014 holding that the discounts given by the petitioner and other similar operators are not commissions, and hence Section 194(H) of the Act has no application and the Department s appeal against the view taken by the Karnataka High Court is also pending before the Apex Court for consideration. In that view of the matter, the assessee prays that the impugned order dated 22.01.2015 treating the assessee as an assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary to grant stay, and even at this state, this Court should not grant the relief sought for. He further submits that as a matter of fact, this Court, in assessee s own cases in I.T.T.A.Nos.291, 313 and 314 of 2013 for the assessment year 2007-2008, dismissed the appeals affirming the finding of the Tribunal holding that the amounts paid in the name of discounts, are commissions/brokerage, as such, there is a default on the part of the assessee in not making TDS. Inasmuch as the petitioner has already approached the Apex Court in appeal and the issue whether the amounts paid by the petitioner as already held to be in the nature of commissions/brokerage for the subsequent years as well is under consideration, and there being no differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no question of law which is required to be considered, the fact remains that the appeals are pending before the Supreme Court against the judgments delivered by this Court in I.T.T.A.Nos.291, 313 and 314 of 2013. It is also brought to the notice of this Court that the Supreme Court itself, by its orders dated 24.01.2011 in S.L.P.Nos.36446- 36453 of 2010 and dated 23.08.2011 in S.L.P.No.22317 of 2011, directed that no coercive steps for recovery shall be taken. In other words, the issue is highly debatable and the matter is set for hearing. Considering all these aspects and in the interest of justice, we are of the opinion that the 1st respondent- Deputy Commissioner ought to have exercised discretion as enjoined on him under Section 220 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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