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TMI Blog2019 (4) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... properly and would be able to provide services for a long period of time. This does not involve any technical service. These concurrent findings of the fact has not been shown to be perverse - No substantial question of law - INCOME TAX APPEAL NO.1478 OF 2016 WITH INCOME TAX APPEAL NO.1481 OF 2016 WITH INCOME TAX APPEAL NO.352 OF 2017 - - - Dated:- 6-3-2019 - MR AKIL KURESHI AND MR M. S. SANKLECHA, JJ. For The Appellant : Mr Suresh Kumar For The Respondent : Ms. Aasifa Khan ORDER P.C.: - 1. These three Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge a common order dated 29th January, 2016 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal was correct in deleting the demand us 201(1A) of the Act without appreciating the fact that in the case of Hindustan Coca Cola Beverage Pvt. Ltd. it was clearly mentioned that this will not alter the liability to charge interest under Section 201 (1A) of the Act till the date of payment of taxes by the deducteeassessee? ( e) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in rejecting the order of the Assessing Officer by holding that the assessee is not in default under Section 201(1) in respect of the amount of tax which has not been deducted from the payments made under the required sections and that the assessee is not liable for levy of interest under section 201(1A)? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition between the parties that these questions are identical to those urged in Income Tax Appeal No.1425 of 2016 in respect of the same respondentassessee relating to the assessment year 201112. We have today by a separate order disposed of the above appeal of the revenue holding that the question Nos.b and c as proposed do not give rise to any substantial question of law and question Nos.d and e have become academic in view of question Nos. b and c not been entertained. (b) In the above view, these questions do not give rise to any substantial question of law for the reasons indicated in our order passed today in Income Tax Appeal No.1425 of 2016. Thus, not entertained. 5. Appeals dismissed. No order as to costs. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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