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TMI Blog2023 (1) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. The decision in these appeals would also govern, even according to Mr Rai, the remaining two (2) appeals. Secondly, Mr Rai has been unable to point out any provision in the Act, wherein demand can be raised against the petitioner with regard to withholding tax, for the failure to deduct the same at source. Petitioner s contention that the cost of free samples handed over to its vendors cannot be construed as commission or brokerage, is also required to be examined in the pending appeals. At worst, the petitioner is an assessee in default, therefore, only consequences provided in the Act will attach to it. Under Section 191 of the Act, the liability for tax, prima facie, would rest on the assessee i.e., the vendors in this case. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Mr M.P. Rastogi and Mr Manu K. Giri, Advs. For the Revenue : Mr Puneet Rai, Sr. Standing Counsel with Ms Adeeba Mujahid, Adv. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM No.1972/2023 in W.P.(C) 493/2023 CM No.1984/2023 in W.P.(C) 499/2023 CM No.1986/2023 in W.P.(C) 500/2023 CM No.1988/2023 in W.P.(C) 501/2023 CM No.1990/2023 in W.P.(C) 502/2023 CM No.1992/2023 in W.P.(C) 503/2023 CM No.2116/2023 in W.P.(C) 526/2023 CM No.2118/2023 in W.P.(C) 527/2023 1. Allowed, subject to just exceptions. W.P.(C) 493/2023 & CM No.1971/2023 W.P.(C) 499/2023 & CM No.1983/2023 W.P.(C) 500/2023 & CM No.1985/2023 W.P.(C) 501/2023 & CM No.1987/2023 W.P.(C) 502/2023 & CM No.1989/2023 W.P.(C) 503/2023 & CM No.199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payments made with regard to commission, professional fee and qua those payments which have been made to contractors. The relevant details with regard to the demand raised and the orders passed under Section 201(1)/201(1A) of the Act, which concern periods which fall within the ambit of each of the above-captioned writ petitions, are set forth hereafter : W.P.(C) AY FY Demand raised Impugned Order before CIT(TDS) passed under Section 201(1)/201(A) Impugned order in W.P.(C) Whether written submissions have been filed in the appeal before CIT (A). 493/2023 2015-2016 2014-2015 Rs.3,81,34,303/- 04.08.2021 16.12.2022 Filed 499/2023 2014-2015 2013-2014 Rs.2,60,67,970/- 08.09.2020 16.12.2022 Filed 500/2023 2016-2017 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uences such as payment of interest and prosecution for the alleged infractions of the provisions of the Act. 10. As indicated hereinabove, in each of these matters, an application for complete stay on the demand was moved, which has been disposed of via order dated 16.12.2022, by granted stay subject to payment of 15% of the demand. The petitioner, thus, assails, in the above-captioned writ petitions, the said order passed, as noticed right at the beginning, by the Commissioner of Income Tax (TDS). 11. Learned counsel for the petitioner says that the in six (6) out of the eight (8) cases, written submissions have been filed and nothing further needs to be stated by the petitioner, unless a query is raised by the Appellate Authority, i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n default, therefore, only consequences provided in the Act will attach to it. Under Section 191 of the Act, the liability for tax, prima facie, would rest on the assessee i.e., the vendors in this case. 14.1. That said, we do that not do not want to express any final view on the merits of this aspect of the matter, since the appeals are pending consideration before the CIT (A). 15. Given the aforesaid position, we are of the view that the best way forward in these cases would be to direct the CIT(A) to dispose of the six (6) appeals in which written submissions have already been filed. 15.1. It is ordered accordingly. 16. Insofar as the remaining two (2) appeals are concerned, reference to which is made hereinabove, the CIT(A) should i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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