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TMI Blog2023 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... rriers erected by the State Government or not. In the event such toll lessees had already paid tax on their income, even if the appellant had not deducted the TCS on such income, then the appellant cannot be mulcted with the liability to again pay the tax. In the event of the AO finding that the toll lessees had not paid the tax which ought to have been deducted as TCS by the appellant when it had filed its return, the appellant shall be held liable to pay the same. Therefore, the appellant is directed to share with the respective AO the details of the toll lessees including their PAN number for the respective assessment years in question within four weeks. On receipt of such information, within eight weeks the AO shall verify the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of collection of tax levied under authority of State and the same does not fall within ambit of section 206C (IC) of the Income Tax Act, 1961. (ii) That delegation of function of collection of toll under section 3-A of HP Tolls Act, 1975 is clothed with statutory authority and is not a business as defined under section 2(13) of the Income Tax Act, 1961. (iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery or other agents of the Govt., levy remains an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Department and noticed that there was no Tax Collection at Source (in short TCS ) being made by the representatives of the said Department who were authorized to receive payment in installments in respect of toll money. 7) Accordingly, notices were issued under Section 156(3) of the Income Tax Act, 1961 against the Department of Excise Taxation. 8) Orders were passed on 30.06.2008 for the year 2004-05 to 2008-09, and according to the Income Tax Department huge demand is due on this count. 9) Against the orders passed on 30.06.2008, the Department preferred appeals before the Commissioner of Income Tax ((Appeals), Shimla, H.P., who dismissed the said appeals on 25.02.2009, upholding the demands raised by the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TDS has not been deducted, even though it was liable to such deduction under the Income Tax Act, had already included that amount in its income and paid taxes on the same, the assessee can no longer be proceeded against the recovery of the short fall in TDS. However, it was held that it would be open to the revenue to seek payment of interest under Section 201 (1-A) of the Act for the period between the date of default in deduction of TDS and the date on which the recipient actually paid income tax on the amount for which there has been a short fall in such deduction. 16) Therefore, before any liability is imposed on the appellant for payment of tax, it is required to be verified as to whether respective toll lessees of the Himachal Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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