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
matter of order passed U/s
206C(6)/206C(7) of the Income Tax Act, 1961 (in short, the Act).
2. All these appeals were ... justified in quashing the order passed by
the AO (TDS) u/s 206C(6)/206C(7) within time line with the
limitation period of seven
that during the course of TDS
inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act,
the Assessing officer noticed that assessee ... required to
collect tax at source u/s 206C of the Act, however, the assessee failed to
so. Therefore, the Assessing officer issued noticed
involved in this appeal relates to the levy of interest under section
206C(7) of the Income Tax Act, 1961 (hereinafter referred ... source to the Government but has not done so violating
section 206C of the Act. In response, it was submitted that no collection
Assessing Officer (AO) under s. 206C(6A) / 206C(7) of the Income
Tax Act, 1961 (the Act) concerning AY 2009-10.
2. The grounds ... that the order passed by
the Assessing Officer dated 18.3.2015 under sections 206C (6AJ / 206C
1381/Ahd/2015 & 5 Anothers
2
AO under section 206C(6A) / 206C(7) of the Income Tax Act, 1961 of the
following amounts ... issued show cause notice as to why order under section
206C(6A) / 206C(7) of the Act should not be passed in this case
exemption under sub-section (1A) of Section 206C of the Income
Tax Act, 1961 from the collection of tax at source from them ... After introduction of the provision of Section 206C under
the Income Tax Act , the Department of Revenue, Central Board
of Director Taxes, communicated its decision
aggrieved by notices issued under Section 206C of the
Income Tax Act, 1961. The other writ petitioners have challenged the
constitutional validity of the amendment ... appearing in clause (aa) of the
explanation to subsection (11) of Section 206C of the Act, of 1961.
4
Learned advocate appearing for the petitioners
raised pursuant to order passed under section
206C(6A) / 206C(7) of the Income Tax Act, 1961?"
Page 1 of 2
Downloaded ... raised pursuant to order passed under section
206C(6A) / 206C(7) of the Income Tax Act, 1961?"
Tax Appeal
paid u/s 115WJ or collected at source u/s 206C or
paid by way of advance tax or treated as being ... paid under section 115WJ
or] [collected at source under section 206C or] paid by way of advance
tax or treated as paid under section
