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Idea Cellular Ltd.,, Pune vs Assessee on 15 January, 2015 cites

M/S. Hindustan Coca Cola Beverage Pvt. ... vs Commissioner Of Income Tax on 16 August, 2007

Coming to the quantum of outstanding demand, the Ld. Representative pointed out that the CIT(A) in para 19 of his order has directed the Assessing Officer to allow appropriate relief to the assessee by applying the judgement of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage P. Ltd. vs. CIT, (2007) 293 ITR 226 (SC). As per the Ld. Representative, the CIT(A) has held that assessee could not be treated as an assessee-in-default where the TDS Officer is satisfied that the recipient of 4 SA Nos.113 & 114/PN/2014 income has paid the requisite taxes. To the aforesaid extent, no penalty u/s 271C of the Act could be levied. The Ld. Representative pointed out that the Assessing Officer has not given appeal effect to the aforesaid direction of the CIT(A). In the course of the hearing, a Tabulation has been furnished which is purported to be the working of the demand which would remain payable once the appeal effect is granted qua the aforesaid direction of the CIT(A). The Tabulation shows that the following position of outstanding demand would emerge :-
Supreme Court of India Cites 6 - Cited by 479 - B S Reddy - Full Document
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