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TMI Blog2021 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance with the order dated [ 2021 (3) TMI 911 - DELHI HIGH COURT] of this Court, holding that the jurisdictional conditions precedent for invoking Section 201 of the Act are satisfied. As the petitioner has already availed of its remedies of appeal in relation to two AYs, we do not deem it proper to entertain the present petitions challenging the said finding of the respondent no. 1, at this stage. It will be open to the petitioner to challenge the final order passed by the respondent no.1 fastening any liability on the petitioner under Sections 201(1) and 201(1A) of the Act, including on the grounds that have been taken in the present petitions, by way of an appeal in accordance with the Act. Present petitions are dismissed granti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner. The petitioner further challenges the Show Cause Notices issued under Sections 201(1) and 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) to the petitioner. 2. On an allegation that in a survey conducted under Section 133A of the Act at the premises of the assessee on 06.03.2019, it was noticed that the assessee had made payments to non-residents without deduction of Tax at Source (hereinafter referred to as TDS ), notices under Section 201(1) and 201(1A) of the Act were issued to the petitioner. 3. The petitioner challenged the said notices before this Court in a batch of petitions. 4. This Court, by its common order dated 19.03.2021, was pleased to pass the following orders /direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) The concerned authority in this behalf will give personal hearing to the authorized representative of the petitioner, which will include the advocate engaged by the petitioner. (v) A speaking order will be passed and a copy of the same will be furnished to the petitioner. (vi) The petitioner will have liberty to assail the same as per law by taking recourse to an appropriate remedy. (vii) In case, the order passed is adverse to the interests of the petitioner, the same will not be given effect to for four weeks, commencing from the date the said order is served on the petitioner. (viii) In case, the concerned authority feels it is necessary to await the decision of the AAR in the matter concerning BT Plc, it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority for Advance Rulings (hereinafter referred to as AAR ) seeking an advance ruling on the taxability of such remittance in the hands of BT Plc in India, which was admitted by the AAR vide order dated 07.08.2015 and is pending adjudication. She submits that the respondent no. 1 ought to have awaited the adjudication of the said application, 8. She submits that the remittances made by the petitioner to BT Plc are not chargeable to tax and therefore, the jurisdictional conditions for initiation of proceedings under Section 201 of the Act are not fulfilled. She submits that the Impugned Order passed by the respondent no.1 incorrectly observes that such remittances are not completely exempt from tax. She submits that in any case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Years 2012-13 and 2013-14 which have been challenged by the petitioner before the CIT(A). The impugned Order dated 26.08.2021 has been passed by the respondent no.1 in purported compliance with the order dated 19.03.2021 of this Court, holding that the jurisdictional conditions precedent for invoking Section 201 of the Act are satisfied. As the petitioner has already availed of its remedies of appeal in relation to two AYs, we do not deem it proper to entertain the present petitions challenging the said finding of the respondent no. 1, at this stage. It will be open to the petitioner to challenge the final order passed by the respondent no.1 fastening any liability on the petitioner under Sections 201(1) and 201(1A) of the Act, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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