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Dayanand Vaidik Vidyalaya Sachalak ... vs Assistant Commissioner Of Income ... on 26 June, 2019
cites
Section 234E in The Income Tax Act, 1961 [Entire Act]
Section 200A in The Income Tax Act, 1961 [Entire Act]
M/S. Hindustan Coca Cola Beverage Pvt. ... vs Commissioner Of Income Tax on 16 August, 2007
Apart
there from, we find that the aforesaid issue is no more res-integra in light
of the judgment of the Hon'ble Supreme Court in the case of Hindustan
Coca Cola Beverages (P) Ltd. Vs. CIT (2007) 163 Taxman 355 (SC). In
the aforementioned case, it was observed by the Hon‟ble Apex Court that
liability to charge interest under Sec.201(1A) of the Act continues till the
date of payment of taxes by the deductee. Accordingly, on the basis of
our aforesaid observations, we are of the considered view that the levy of
interest under Sec.201(1A) by the A.O in the case before us is to be
reckoned till the date of the payment of such tax by the deductee, and
not up to the date of filing of the return of income by the latter. The
matter is restored to the file of the A.O, with a direction to re-determine
the interest liability of the assessee under Sec.201(1A) of the Act in terms
of our aforesaid observations. The Ground of appeal No. 1 raised by the
assessee is allowed.
M/S Sonalac Paints And Coatings ... vs Dcit, Cpc (Tds), Vaishali Jurisdiction ... on 1 May, 2018
The aforesaid judgment
of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT,
Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83
(Chd.). In the aforesaid case it was observed by the Tribunal that levy of fees under
Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was
without any authority of law. On the basis of its aforesaid observations, the Tribunal
had concluded that the fees levied under Sec.234E prior to 01.06.2015 in the
intimations made under Sec. 200A was without authority of law, and as such the fees
therein levied was liable to be deleted.
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