The Commissioner of Income-tax TDS, Bangalore / Assistant Commissioner of Income-tax (TDS) Circle-18(1), Bangalore v. TTK Healthcare TPA Private Limited
[Citation -2020-LL-1013-59]

Citation 2020-LL-1013-59
Appellant Name The Commissioner of Income-tax TDS, Bangalore / Assistant Commissioner of Income-tax (TDS) Circle-18(1), Bangalore
Respondent Name TTK Healthcare TPA Private Limited
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 13/10/2020
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags return of income • levy of interest • 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.276 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME-TAX TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-18(1), NO.59, 4TH FLOOR HMT BHAVAN, BELLARY ROAD GANGANAGAR, BANGALORE - 560032. ... APPELLANTS (BY Mr. K.V. ARAVIND, ADV.,) AND: M/S. TTK HEALTHCARE TPA PRIVATE LIMITED 2 H.B. COMPLEX, 100FT, BTM RING ROAD, BTM 1ST STAGE BTM LAYOUT, BANGALORE-560048. ... RESPONDENT (BY Mr. T. SURYANARAYANA, ADV.) --- THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 19.12.2013 PASSED IN ITA NO.826/BANG/2013 FOR ASSESSMENT YEAR 2004-05, PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO: 2 (I) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (II) ALLOW APPEAL AND SET ASIDE ORDER PASSED BY ITAT, BANGALORE IN ITA NO.826/BANG/2013 DATED 19-12-2013 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM THEO RDER PASSED BY ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-18(1), 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 2004-05. appeal was admitted by bench of this Court vide order dated 06.04.2015 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 establishing filing of return and payment of tax by payee (hospitals) 3 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 / Assistant Commissioner of Income-tax (TDS) Circle-18(1), Bangalore v. TTK Healthcare TPA Private Limited
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