The Commissioner of Income-tax TDS, Bangalore / The Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore v. TTK Healthcare TPA Pvt. Ltd
[Citation -2020-LL-1013-37]

Citation 2020-LL-1013-37
Appellant Name The Commissioner of Income-tax TDS, Bangalore / The Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore
Respondent Name TTK Healthcare TPA Pvt. Ltd.
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 13/10/2020
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags levy of interest • filing of return • payment of tax • tds


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 13TH DAY OF OCTOBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.331 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX TDS, NO.59 HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME-TAX (TDS) TDS CIRCLE 18(2) NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE 560 032. ... APPELLANTS (BY Mr. K V ARAVIND, ADV.,) AND: M/S. TTK HEALTHCARE TPA PVT. LTD., NO.2, H B COMPLEX 100 FEET BTM RING ROAD BTM I STAGE, BTM LAYOUT BANGALORE 560068. ... RESPONDENT (BY Mr. T. SURYANARAYANA, ADV.) --- THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 28.02.2013 PASSED IN ITA 2 NO.869/BANG/2012 FOR ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO: (I) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW APPEAL AND SET ASIDE ORDER OF ITAT, BANGALORE IN ITA NO.869/BANG/2012 DATED 28-02- 2013 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY DEPUTY COMMISSIONER OF INNCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as Act for short) has been preferred by revenue. subject matter of appeal pertains to Assessment year 2008-09. appeal was admitted by bench of this Court vide order dated 15.07.2013 on following substantial questions of law: (i) Whether Tribunal was correct in holding that interest under Section 201(1A) of Act has to be computed upto date of payment of taxes and not upto date of filing of return of income by payee contrary to proviso to Section 201(1A) of Act? (ii) Whether Tribunal was correct in shifting burden of 3 establishing filing of return and payment of tax by payee (hospitals) on Assessing Officer, when deductor (assessee) has to prove payment of taxes and filing of return by deductee to avoid treating it as assessee in default under Section 201(1) and levy of interest under Section 201(1A) of Act? 2. We have heard learned counsel for parties at length. For reasons assigned by us by order passed today in I.T.A.No.323/2013, substantial questions of law are answered against revenue and in favour of assessee. In result, we do not find any merit in this appeal, same fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE ss Commissioner of Income-tax TDS, Bangalore / Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore v. TTK Healthcare TPA Pvt. Ltd
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