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TMI Blog2004 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... contractors, deductions made at Balasore, Orissa, were not required to be made at Balasore and deposited within the Income-tax Office, TDS, at Balasore - The impugned order passed by the Income-tax Officer (TDS)-cum-Tax Recovery Officer, Balasore, is quashed and the amount realised by the Income-tax Office (TDS)-cum-Tax Recovery Officer, Balasore, will be refunded to the petitioner together with the interest X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted, defaulting in making payments thereof to the credit of the Central Government as prescribed in section 200 read with rule 30 of the Income-tax Rules, 1962. During the course of verification, it is ascertained that you are making all such payments here at Balasore and accordingly, you are supposed to deposit such amount of tax in the local prescribed bank of Balasore. As you have failed to deposit the tax deducted at source amounting to Rs. 22,74,470 on payment of Rs. 19,94,83,095 during this current financial year 2003-2004 till November 2003, you were asked to explain as to why interest under section 201 (1A) of the Income-tax Act, 1961, should not be charged on you. As no convincing reply is received so far, you are treated as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner in this writ petition, this court passed an order on March 15, 2004, calling upon Mr. A.K. Mohapatra, learned standing counsel, Income-tax Department, to obtain instruction as to whether any deductions under sections 192 and 194C of the Income-tax Act have been made by the regional office of the petitioner company at Kolkata and the amounts so deducted have been deposited with the Income-tax Department at Kolkata. Thereafter, on June 28, 2004, this court again called upon Mr. A.K. Mohapatra, to appraise this court with an affidavit with all correspondences with regard to such deduction and deposit under sections 192 and 194C of the Income-tax Act at Kolkata. Pursuant to the aforesaid order passed by this court, an affidavit has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Kolkata regional office and have been deposited with the Assistant Commissioner of Income-tax, Circle-58 (TDS), Kolkata. It is also clear from the aforesaid affidavit that the deductions and the deposits are in accordance with Circular No. 719 dated August 22, 1995 and Circular No. 744 dated May 6, 1996, issued by the Central Board of Direct Taxes, New Delhi. Obviously, deductions under sections 192 and 194C in respect of salary and sub-contractors payments can be made and deposited with one officer and not with two officers. It appears from the aforesaid affidavit filed by the officer holding the charge of Assistant Commissioner of Income-tax, Circle-58 (TDS), Kolkata, that as per the two circulars of the Central Board of Direct T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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