TMI Blog2019 (7) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice and branches office if any situated at Hubballi and as such to the extent of orders of AO determining TDS by treating bank as assessee in default in respect of branches other than 118 branches were held to be not in consonance with Section 194A of the Act. This finding of the Tribunal having not been challenged by the Revenue which related to same assessee and as such it cannot be re-agitated. Tribunal has rightly dismissed the appeals insofar as ground No.1 is concerned. Impact of acceptance of decision of Tribunal on similar fact by Revenue - HELD THAT:- Reasoning adopted for rejecting ground No.2 is on account of judgment of Delhi High Court of MEGA CORPORATION LTD. [ 2017 (2) TMI 1253 - DELHI HIGH COURT] having not been eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Assessee. 3. Assessee is a Regional Rural Bank having more than 451 branches spread over 9 districts of Karnataka. A survey under Section 133A of the Income Tax Act, 1961 (hereinafter referred to as Act for short) was conducted at the premises of Assessee to ascertain whether there has been compliance of Section 194A of the Act relating to credit/payment of interest made in excess of ₹ 10,000/- and it was found that assessee bank had failed to comply with the provisions of the Act and had not deducted tax at source (TDS). After affording opportunity to the assessee, assessment orders came to be passed on 31.07.2012 under Sections 201(1) of the Act relating to 451 branches. Being aggrieved by the same, assessee filed app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer had not given separate amount of the interest credited/paid by each branch of the assessee as well as by the head office. As such, ITAT remitted the matter back to the jurisdictional CIT(A) for adjudication afresh and directed said authority to verify facts including issue of jurisdiction, validity of the orders passed under Sections 201(1) and 201(1A) of the Act by the Assessing Officer. 4. It is pursuant to said directions issued by the ITAT, CIT(A) in ITA Nos.74, 80, 81 and 82/CIT(A)/HBL/2016-17, dated 5.5.2017 allowed the appeals filed by the Assessee in part and held there are total 451 number of branches of the assessee bank and all branches have their own Drawing and Disbursing Officer (DDOs) and each DDO has sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in consonance with the directions issued by the co-ordinate bench of Tribunal in the order passed on ITA Nos.1172 to 1175/Bang/2015 on 25.05.2016 relating to same assessee whereunder the Tribunal had categorically held or opined that Assessing Officer, TDS ward-1, Hubballi would not have jurisdiction other than Head office and branches office if any situated at Hubballi and as such to the extent of orders of Assessing Officer determining TDS by treating bank as assessee in default in respect of branches other than 118 branches were held to be not in consonance with Section 194A of the Act. This finding of the Tribunal having not been challenged by the Revenue which related to same assessee and as such it cannot be re-agitated. Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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