Scotts Garments Limited, Bangalore vs The Assistant Commissioner Of Income ... on 19 July, 2019
In
the case of Manoj Kumar Jaiswal (supra), this Tribunal decided identical
issue holding that the Act contains provision for declaring a return of
ITA No. 625 to 628/Bang/2019
Page 7 of 10
income filed as invalid u/s.139(9) of the Act. There is no such provision for
declaring a return of TDS as invalid. Therefore, there is no power
conferred, either under those provisions or under any other provisions of
the Act, to declare the return of TDS filed u/s. 200(3) as non est. The
Tribunal also held that in appeal against an order u/s.200A of the Act, the
provision of law applicable, in so far as the powers of CIT(A) in an appeal
u/s.200A of the Act, was clause (c) of section 251 and that clause
empowers the CIT(A) to pass such orders in the appeal as he thinks fit.
The Tribunal held that a reading of the aforesaid clause would show that
the CIT(Appeals) in the cases to which the said clause applies, can pass
such orders as he thinks fit, but that power is circumscribed by the words
"in the appeal". Therefore, the CIT(Appeals) cannot travel beyond the
subject matter of the appeal, which was as to whether fee u/s. 234E of the
Act can be levied or not; and not the question, whether the return of TDS
filed by the assessee is non est in law? The following were the relevant
observations of the Tribunal.