above sales u/s 206C(6A) and accordingly interest
thereon u/s 206C(7) may not be passed.
Your reply should reach in the office ... Bang.) (Trib.)
Section 206C(1A) mandates that any person responsible for collecting tax
under section 206C(1) need not do so if he obtains
interest u/s 206C(6A) / 206C(7) of
the I.T. Act, 1961?
2. Whether on the facts and circumstances of the case ... determined the amount of demand payable u/s 206C(6A)
u/s 206C(7) and u/s 206C(7)(1D) .
6. Upon assessee
framed for the Asst Years 2005-06 to 2009-10 u/s 206C(6) / 206C(7) of the Income
Tax Act, 1961 (hereinafter referred ... Kolkata has erred in holding that section 206C(1) &
section 206C(6A) are not applicable in this case ignoring the following
facts completely
that the addition made u/s
206C(6) / 206C(7) by wrongly relying on the decision of ITAT in the case
of Navin Fluorine International ... value cannot be
treated as scarp under section 206C . Likewise there is no criterion
provided in section 206C to state that the so called
Section/ Amount Demand Demand Total
Recipient Rates (Rs.) of Tax of interest Demand
u/s U/s
201(1) 201(1A)/
206C ... assessee in default u/s 206C(6A) and raised a demand
u/s 206C(6A) and u/s 206C(7) . CIT(A) confirmed the action
determined the amount of demand payable u/s 206C(6A)
u/s 206C(7) and u/s 206C(7)(1D) .
6. Upon assessee ... pages 1 to 66 ...
9. Section 206C ( lA) mandates that any person responsible for collecting tax
under section 206C(1) need
u/s 206C and demand of Rs. 6,29,359/- is raised u/s 206C(6A) ,
and Rs. 16,508/- is raised u/s 206C ... terms of section 206C , sub-sections
(1A) and (6 A) of the Act ."
4. Brief facts of the case are that the assessee
time prescribed in
sub section (3) of section 200 or the proviso to sub-
section (3) of section 206C, he shall be liable ... with sub
section (3) of section 200 or the proviso to sub-
section (3) of section 206C.
(4) The provisions of this section shall apply
furnished u/s. 115WD or 115WH or Section 139 or
Section 142 or Section 148 or Section 153A , as the case may be,
the assessee ... furnished under section 115WD or section 115WH
or section 139 or section 142 or section 148 or section 153A ,
as the case
section
206C . Collections will be made at the rates specified in
section 206C and then a regular assessment will be made like
in the case ... laid down. The challenge to the combined effect of Sections
44AC and 206C in that case was on the ground of discrimination "in
having
