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Bank Of Baroda Versus The Income Tax Officer (TDS)

2016 (7) TMI 326 - KARNATAKA HIGH COURT

Stay of demand - Non applicability of the first proviso to Section 201(1) - Held that:- As Revenue submitted that the appellant has now furnished a certificate dated 11.06.2015 contemplated under the first proviso to Section 201(1) of the Act in our .....

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Appellate Authority, namely the Commissioner of Income Tax (Appeals), in accordance with law. Ordered accordingly. The Appellate Authority shall inter alia consider as to whether the first proviso to Section 201(1) of the Act is applicable to the fa .....

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. N. PRASAD AND H.R. KAMBIYAVAR, ADVOCATES) RESPONDENTS: (BY SRI Y.V. RAVIRAJ, ADVOCATE) JUDGMENT H.G.R AMESH, J. (Oral): 1. These appeals are directed against an order of a learned Single Judge dated 18.12.2015 made in W.P. Nos.114181-114184 of 2015 .....

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the interlocutory applications filed in their appeals for grant of stay of the impugned demand dated 16.03.2015. The appeals are preferred against the orders of the Assessing Officer dated 23.02.2015 passed under Section 201(1) & (1A) of the Inc .....

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ole contention urged by learned counsel appearing for the appellant - Bank is that the First Appellate Authority as well as the learned Single Judge have not considered the applicability of the first proviso to Section 201(1) of the Act to the facts .....

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