TMI Blog2000 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... when the orders levying interest under section 201(1A) of the Act are not appealable orders ? (b) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent-assessee was not obliged to deduct tax at source in respect of the amounts credited in its books of account as there was no agreement in force ? (c) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent-assessee was not obliged to deduct tax at source in respect of the amounts credited in the books of account ?" The respondent-assessee herein is a resident Indian company carrying on its business in collaboration with its major shareholder, Robert Bosch, GmbH of Ger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the tax at source, interest was rightly charged under section 201(1A) from the date on which tax was so deductible till its payment. The assessee took the matter in appeal before the Income-tax Appellate Tribunal, Bangalore Bench; Bangalore. The Tribunal allowed the appeal in favour of the assessee holding that there was no agreement in force at the relevant point of time. Hence, the present appeals by the Revenue. We have heard learned counsel on both sides. Question No. 1 : The facts emerging from the record reveal that the assessee not only challenged the order directing payment of interest but also the order passed by the Assistant Commissioner deeming him to be an assessee in default in respect of the tax to be paid under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid." While section 201(1) is concerned with the determination of an assessee as an "assessee in default", section 201(1A) deals with the aftermath of such determination and how the "assessee in default" should be dealt with for such default. In a case where the assessee challenges the very determination as wrong, the appeal would lie from the order made under section 201(1) of the Act and not from the one made under section 201(1A). An order made under section 201(1) of the? Act, as could be seen from the relevant provision excerpted above, is appealable under section 246(1) of the Act and not under section 248 as contended by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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