9911796707
TMI Blog2024 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 154 before the CIT(A)-8, Ahmedabad submitting that irrespective of treatment of trade discount as commission by the Department, the assessee had duly deducted taxes at source on such trade discount / commission to it s distributors and, accordingly, the assessee could not be held to be an assessee in default in the first instance, having deducted taxes at source on such alleged commission income. The aforesaid application was also dismissed by the CIT(A), against which the assessee is in appeal before us. Assessee has contended that it has made due compliance of TDS provisions and the assessee has deducted taxes at the appropriate rates at the time of giving trade discount / commission to it s agents and, accordingly, the assessee could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in law and facts in confirming actions of the Ld. A.O. treating the assessee as liable for making no TDS and interest charging thereon in respect of discount payment and passing order U/s. 201(1) / 201(1A) and raising demand of Rs. 5,03,229/- (2,56,749 + 2,46,479). The same needs cancellation. 2. The Ld. C.I.T. (A) has erred in law and facts in confirming actions of the Ld. A.O. treating the assessee as liable for making no TDS and in respect of discount payment and passing order U/s. 201(1) and raising demand of Rs. 2,56,749/-. The same needs cancellation. 3. The Ld. C.I.T. (A) has erred in law and facts in confirming actions of the Ld. A.O. treating the assessee as liable for making no TDS and interest charging thereon in respect of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the assessee requesting rectification. The same needs rectification. 2. The Ld. CIT(A) has erred in law and facts in rejecting the application of the assessee requesting rectification without passing speaking order. The same needs rectification. 3. The Ld. CIT(A) has erred in law and facts in confirming tax liability without proper opportunity to the assessee. The same needs rectification. 4. The Ld. CIT(A) has erred in law and facts in confirming tax liability in violation of principals of natural justice. The same needs rectification. 5. Without prejudice, the order confirmed by the Ld. CIT(A) is passed by the Ld. A.O. beyond limitations prescribes needs cancellation. The same needs rectification 6. Taking into consideration the lega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee contending that since the assessee has already deducted taxes at source on trade discounts under Section 194H of the Act, the assessee could not be held to be an assessee in default under Section 200 of the Act. Since common issues for consideration are involved for both the years under consideration, both the appeals are being disposed of by way of a common order. 4. The brief facts of the case are the assessee is engaged in the business of telecom operations and providing telecom services. During the year under consideration, the assessee has sold pre-paid vouchers and cards of various face value to distributors at lower rate than its face value. The difference of the MRP and price charged from distribution is the trade dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The limited issue for consideration before us is that the assessee has contended that it has made due compliance of TDS provisions and the assessee has deducted taxes at the appropriate rates at the time of giving trade discount / commission to it s agents and, accordingly, the assessee could not be held to be an assessee in default in the first instance, since it has already deducted taxes at source at the appropriate rates. However, we observe that the Department has not analyzed this aspect / contention of the assessee that since the assessee has already deducted taxes at source at appropriate rates, there is no question of invoking the provisions of Section 201(1)/201(1A) since the assessee cannot be held to be an assessee in default fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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