TMI Blog2008 (12) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... default within the meaning of section 201(1) – noting wrong in tribunal’s order where ROM application of revenue was accepted – assessee’s appeal is dismissed - 369/08, 376/08, 381/08, 386/08, 449/08, 457/08, 45 - - - Dated:- 10-12-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER Mr C. S. Aggarwal, Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005, the Tribunal concluded as under:- '6. We, after having heard the parties, are of the view that once the Revenue has collected the tax in respect of the impugned additional payments made by the assessee to IAAI, no action u/s 201(1) is required. In these circumstances, we quash the impugned order with a direction to the AO to verify the facts as stated by the Ld. Counsel for the assessee. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een paid by IAAI in respect of the impugned payment, the Assessing Officer is at liberty to issue notice to the assessee and examine the matter afresh after affording a reasonable opportunity of being heard to the assessee. However, no further direction has been given in case the facts stated by the assessee are found to be not correct. However, we are of the view that said directions are incompl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties at length. In our view what the Tribunal has done in the impugned order is nothing more than making explicit what was already implicit in the order dated 30.11.2005. The order dated 30.11.2005 had been accepted by the assessee. That order clearly directed the Assessing Officer to verify the facts as stated by the counsel for the assessee that the revenue had collected the tax in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 201(1A) regarding charging of interest. In any event, this direction has to be read with the earlier direction given in the order dated 30.11.2005 and in case the Assessing Officer contemplates any action under Section 201(1) or 201(1A), he would have to issue a notice to the assessee and examine the matter afresh after affording a reasonable opportunity of hearing to the assessee in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
