2013 (9) TMI 879

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..... 1. We have heard Sri V.K. Upadhyay, Senior Advocate, assisted by Sri Ritvik Upadhyay for the petitioner. Sri Shambhu Chopra appears for the respondent-Income Tax Department. 2. The petitioner is aggrieved by order dated 26.03.2013, passed by the Assistant Commissioner of Income Tax (TDS), Noida (AO) under Section 201/201 (1-A) of the Income Act 1961 (the Act), assessing the petitioner for the ass .....

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..... shan Ltd, offers trade discount to the Advertising Agencies, on which TDS is not to be deducted nor any interest is payable on such discount. The question regarding non-deduction of TDS from the salary of employees is of a very small amount. 4. The petitioner has filed an appeal against the assessment order before the Commissioner of Income Tax (Appeals) raising all the grounds on merits. The app .....

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..... view of Section 201 of the Act the assessment order for the first and fourth quarter of financial year 2008-09, is barred by limitation under sub section 3 of Section 201 of the Act. 7. Sri Shambhu Chopra learned counsel appearing for the department, on the other hand, has raised a preliminary objection to the maintainability of writ petition against the assessment. order in view of statutory app .....

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..... t relationship exists between the assessee and the advertising agencies and which will require determination of questions of fact. 8. We have examined the facts of the case as well as judgment of the Court in Jagran Prakashan Ltd (Supra) At this stage it cannot not be said that the facts and circumstances of the case are identical with that of Jagran Prakashan Ltd (Supra) inasmuch as the petition .....

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..... e impugned assessment order. It may press the appeal on all the grounds open to them. We expect that the appellant authority will decide the stay application, or hear the appeal expeditiously. 10. The writ petition is dismissed on the ground that the petitioner is pursuing the statutory alternative remedy of appeal against the assessment order.        
Case laws, Decis .....

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