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TMI Blog2013 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... milar questions of law have been raised - The petitioner has filed an appeal against the impugned assessment order. It may press the appeal on all the grounds open to them - Appellant authority will decide the stay application, or hear the appeal. - Writ Tax No. - 770 of 2013 - - - Dated:- 3-9-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Ritvik Upadhyay, V. K. Upadyay For the Respondent : C. S. C. ORDER 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 Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscount allowed by the petitioner to the Advertising Agencies and payment of interest on the said amount under Section 201 (1-A) of the Act, and to raise the question, which is a jurisdictional issue in this writ petition. 5. It is submitted that the question involved in the writ petition of deduction of tax at source on trade discount has been settled in the judgment of Jagran Prakashan Ltd (Supra) and that in the circumstances, the petitioner should not be saddled with liability of the heavy amount of more than Rs.12 crores. 6. Sri V.K. Upadhyay has also challenged the imposition of penalty on the ground that in view of Section 201 of the Act the assessment order for the first and fourth quarter of financial year 2008-09, is barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as required by the assessing officer. The assessee-petitioner did not file the required documents to prove that the petitioner has offered trade discount and not commission to the advertising agencies. We find that the Assessing Officer did have jurisdiction and that he has not committed any such patent error of jurisdiction, which may entitle the petitioner to file the writ petition, to consider and settle the issues, which are primarily based on facts. The petitioner has already preferred an appeal against the assessing order. The advise given to the appellant not to press press certain grounds, would not give the petitioner a right to directly approach the Court, even if similar questions of law have been raised. 9. The petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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