TMI Blog2024 (2) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2018 (8) TMI 1374 - SUPREME COURT] as directed that where result of the amounts have been paid by the petitioners, towards TDS as o coercive process used by the Revenue, the GNOIDA shall make appropri orders to credit/reimburse such payments. It is clarified that GNOIDA shall ensure that reimbursement is made to compensate the petitioners' excess payments; the income tax authorities shall not pursue any coercive methods for recovery of the amounts, or penalty, once the basic liability (with interest, to be paid by GNOIDA) is satisfied. The impugned orders are quashed; the Revenue shall make consequential orders, to give effect to this judgment, after duly hearing the petitioners and those likely to be affected, within 12 weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been remanded back by the ITAT to the Assessing Officer for preceding Same as ground no-1 assessment years and hence the order passed is against the judicial discipline. 3. Briefly stated, during AY 2015-16 the assessee company made payment to New Okhla Industrial Development Authority ( NOIDA ) on account of lease rent to the tune of Rs. 47,53,230/- and Rs. 33,56,003/- on account of interest on lease rent. The Ld. Assessing Officer ( AO ) found that on the aforesaid payments TDS under section 194I and 194A of the Act was not deducted while making payment to the deductee. He, therefore passed order under section 201(1)/201(1A) of the Act on 24.03.2022 for AY 2015-16 raising demand of Rs. 14,92,098/-. 4. Aggrieved, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e merits of the case are concerned, it is the submission of the assess that according to the specific instruction the Noida Authority, the assessee is under an obligation for making the periodic payments of ground tent/lease rent to the Noida authority to the permitted that under similar circumstances in the case of Rajesh projects. Att. Ltd vs Commissioner Of Income Tax (TDS) W.P. (C) 8085/2014 and batch decided on 16 February, 2017, Hon'ble High Court of Delhi considered the matter in detail and passed certain directions both to the revenue authorities a matte as the Noida authority is and such directions are applicable to the case of the assessee also on all fours. Heard the Ld. DR also. 7. In Rajesh Projects (India) Pvt. Ltd (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners' excess payments; the income tax authorities shall not pursue any coercive methods for recovery of the amounts, or penalty, once the basic liability (with interest, to be paid by GNOIDA) is satisfied. The impugned orders are quashed; the Revenue shall make consequential orders, to give effect to this judgment, after duly hearing the petitioners and those likely to be affected, within 12 weeks from today. 8. It is nobody's case that the facts involved in the above matter are not similar to the facts involved in this matter. In the circumstances, we are of the considered opinion that the observations of the Hon'ble jurisdictional High Court are applicable to the case of the assessee also for all these AYs. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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