TMI Blog2022 (9) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... Estate [ 2004 (7) TMI 43 - RAJASTHAN HIGH COURT] wherein the orders under consideration were passed under Section 143(3) and Section 104 of the Act. In contradistinction, in the case on hand, orders have been passed by the Assessing Officer on 30.03.2011 under Section 201 and 201(A) of the Act. The proviso is unambiguous. For the financial year commencing before 01.04.2007, orders could be passed any time on or before 31.03.2011. Admittedly, the assessment year under consideration is for 1996-97 and the same is prior to financial year before 01.04.2007. In view of the unambiguous language employed by the Legislature, no exception can be taken to the order passed by the AO The authorities relied upon by the the assessee in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that assessee had paid interest on advances but failed to deduct tax. Assessee claimed that the amount was judgment debt and therefore TDS was not liable to be made. The Assessing Authority (TDS) rejected the said claim and treated assessee as in default for non-deduction of tax under Section 194A of the Income Tax Act, 1961 ('IT Act ), for the financial year 1996-97 and passed orders under Section 201(1) and 201(1A). The CIT(A) (Commissioner of Income-Tax (Appeals)-II, Bangalore) upheld Assessing Officer's order. On further appeal, the ITAT (The Income-Tax Appellate Tribunal, Bangalore Bench 'B'), Kolkata, vide order dated July 26, 2006 remanded the matter to the Assessing Officer to pass fresh orders. The Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Bhatinda District Cooperative Milk Producers Union Ltd (2007)11 SCC 363 (paras 17 to 19). 6. He next contended that this Court, in the case of Commissioner of Income-Tax, TDS Vs. Bharat Hotels Ltd. (2015) 64 Taxmann.com 325 (Kar) (paras 14 15), in similar circumstances has allowed the appeal and answered the question of law in favour of the assessee and against the Revenue. With these submissions, he prayed for dismissing this appeal. 7. We have carefully considered rival contentions and perused the records. 8. The ITAT placing reliance on Jodhana Real Estate and holding that Section 153(2)A of the Act was applicable to the case on hand has quashed the orders passed by the Assessing Authority under Section 201 and 201( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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