Ita/331/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt. Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 13 DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD LT.A. NO.331 OF 2013 BETWEEN: 1.THE COMMISSIONER OF INCOME-TAXTDS, NO.59 HMT BHAVAN |TDS, NO.59 HMT BHAVAN | 4TH FLOOR, BELLARY ROAD — GANGANAGAR, BANGALORE. 2 |THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS)TDS CIRCLE 18(2)NO.59, HMT BHAVAN4TH FLOOR, BELLARY ROAD —GANGANAGAR, BANGALORE 560 032.TDS CIRCLE 18(2)NO.59, HMT BHAVAN4TH 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 COMPLEX100 FEET BIM RING ROAD ~BIM I STAGE, BTM LAYOUTBANGALORE 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 [TA| NO.869/BANG/2012 FOR THE ASSESSMENT YEAR 2008-09,|PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO:(1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW.STATED THEREIN.» (II) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF:THE ITAT, BANGALORE IN ITA NO.869/BANG/2012 DATED 28-02-2O1L3AND|CONFIRMTHE|ORDER|OFTHE|APPELLATECOMMISSIONER CONFIRMING THE ORDER PASSED BY THE|DEPUTY COMMISSIONER OF INNCOME TAX (TDS), TDS CIRCLE-18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY,ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax)Act, 1961 (hereinafter referred to as the Act for short)Nas been preferred by the revenue. Tne subject matterof the appeal pertains to the Assessment year 2008-09.The appeal was admitted by a bench of this Court videorder dated 15.07.2013 on the following substantial questions of law:| (i) WhethertheTribunalWascorrect in holding that interest under.Section 201(1A) of the Act has to be.computed upto tne date of payment oftaxes and not upto tne date of filing ofreturn of income by the payee contrary to.proviso to Section 201(1A) of the Act? (il) WhetnertheTribunalWasCOrrectIn|shifting theburdenOf| establishing the filing of return and.payment of tax by the payee (hospitals)on the Assessing Officer, when the.dedguctor(assessee)hastOPIFOvepayment of taxes and filing of return by.the deductee to avoid treating it as an.assessee in default under Section 201(1).andlevyofinterestunderSection201(1A) of the Act? 2 |We have heard the learned counsel for theparties at length. For the reasons assigned by us by anorderpassed|today|InI.T.A.No.323/2013, thesubstantial questions of law are answered against therevenue and in favour of tne assessee. In the result, we do not find any merit in this)appeal, the same fails and is hereby dismissed. SS| Sd/-JUDGE. Sd/-JUDGE.