impugned order u/s 201(1)/201(1A) & 206C(6)/206C(7) dated
25.03.2015 is bad in law, illegal, invalid and on facts ... sustaining the demand of Rs.79,551/- u/s 201(1)/206C(6) on account of
short collection of TCS on the sale of alleged
Income Tax Officer TDS Wards, Sirsa, Jind and Kaithal under section 206C(6) of the Income Tax Act, 1961 and the subsequent confirmation of said ... relevant provisions of the Income Tax Act, 1961 as follows :-
"206C(1) : Every person, being a seller shall, at the time of debiting
within the time prescribed u/s 200(3) or
Section 206C(3) . Section 200A deal with processing of statements of tax
deducted at source ... section 200 or the proviso to sub-section (3) of section 206C , he shall
be liable
within the time prescribed
u/s 200(3) or Section 206C(3) . Section 200A deal with processing of
statements of tax deducted at source ... section 200 or the proviso to sub-section (3) of section 206C , he shall be liable
preceding sub-clauses. If the entire scheme of
s. 206C is evaluated and the process of deducting tax at source, its
accounting and submission ... collecting tax as per the
provisions of sub-s. (1C) of s. 206C is a company or the Central
Government or the State Government, such
balance sales of Rs. 58,85,800/-, the demand u/s 206C(6A) amounting to
Rs. 58557/- and interest u/s 206C(7) amounting ... definition of "scrap" as given in explanation (b) to section
206C of the Act. It was further submitted that additional declarations from
treated as an assessee in default within the meaning of Section 206C of the
Act. In its reply, the assessee pointed out that sales made ... liable for
collecting TCS @ 1% and accordingly raised the demand u/s. 206C(1) at Rs.
5,43,679/- and u/s. 206C
under:
1. Because the action for invoking the Provisions of Section 206C(1) by treating
asessee's in default, for non deduction ... neutral effect'.
2. Because the action for charging interest u/s 206C(7) upto the date of filing return by
the ultimate 'receipt
Assessee's appeal):
"1. The impugned order passed u/s 206C(6) r/w 206C(7) of the Act
dated ... case in holding that the impugned order passed u/s 206C(6) r/w 206C(7)
of the Act dated
relevant material on record. There is no dispute that Section 206C or
any other provisions of the Income Tax Act do not provide any
limitation ... passing the order by the Assessing Officer U/s
206C(6)/206C(7) of the Act holding the assessee in default due to
failure
