TMI Blog2017 (1) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... ely the assessment was completed at a positive income but in that situation also, that demand is on account of different between the returned income and assessed income and not because of non deduction of TDS by the assessee and hence it will not alter the situation particularly if that assessee has challenged the addition in his hands in appeal. Accordingly the order of the CIT(A) on this issue is set aside and the matter is restored to the file of the Assessing Officer for verification and adjudication of the issue in terms indicated above after affording an opportunity of being heard to the assessee. If it is found that in the return of income filed for these years by the deductee, it has included the impugned amount in its receipts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Waseeq Uddin Ahmad, Advocate for respondent. 2. All these appeals have arisen from common judgment and order dated 17.12.2014 passed by Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal ) and, therefore, as agreed by learned counsel for the parties have been heard together and are being decided by this common judgment. 3. The substantial question of law raised in these appeals is as under: Whether the Tribunal was justified in holding that deductor is not liable for interest under Section 201(1A) of Income Tax Act, 1961 if the deductee has returned losses for relevant years and it will not make any difference if the assessment of the deductee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the recipient had filed all its returns for these years declaring loss in all the impugned assessment years, interest under Section 201 (1A) of the Act cannot be charged against the assessee. It may be that against loss declared by the recipient in its return, ultimately the assessment was completed at a positive income but in that situation also, that demand is on account of different between the returned income and assessed income and not because of non deduction of TDS by the assessee and hence it will not alter the situation particularly if that assessee has challenged the addition in his hands in appeal. Accordingly the order of the ld. CIT(A) on this iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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