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TMI Blog2013 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... hri. K.V Aravind, Adv. For the Respondent: Shri. Suryanarayan, Adv. JUDGMENT These two appeals are preferred under the provisions of section 260A of the Income-tax Act, 1961 (for short "the Act"), by the Revenue and are directed against the common order dated September 15, 2006, passed in I. T. A. Nos. 1794 and 1793/Bang/2005 respectively. 2. The assessment orders in question is for the period 2004-05 and 2005-06 and is in respect of the same assessee. 3. These two appeals had been admitted to examine the substantial questions of law as indicated in the memorandum of appeals. 4. At the time of hearing of these appeals, Mr. Aravind, learned standing counsel for the Revenue, submitted that the substantial questions of law as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of section 201 of the Act on the respondent-assessee. In view of the assessee's default in not deducting tax at source in respect of payment made to a nonresident under the provisions of section 195 of the Act and, therefore, had called upon the assessee to make payment with interest, etc., as per the assessment order passed under section 201 of the Act, at the rate of 40 per cent. of the amount remitted to the non-resident with interest, etc. The assessee had contended that a non-resident being not assessable to any tax till now in India, the order is bad and even otherwise, contended that the rate of interest of 40 per cent. is not correct as the payment was in respect of technical services rendered by the non-resident assessee in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of relief given to the assessee in the two appeals is less than Rs. 10 lakhs in each appeal and in view of the Board circular, the appeals cannot be maintained is the submission. 10. Further, Mr. Aravind, learned standing counsel, submits that though such is the view taken by this court in several other appeals by applying the Board circular and by holding that if the subject-matter of the appeal preferred by the Department under section 260A of the Act, is less than Rs. 10 lakhs, such appeal is not tenable. The Department having pursued the matter by way of special leave petitions which are pending before the Supreme Court, this court in subsequent cases had disposed of the appeals by applying the Board circular, but reserving liberty t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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