SYNDICATE BANK,PATNA vs. ACIT, TDS CIRCLE, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 133/PAT/2010[2008-09]Status: DisposedITAT Patna08 Mar 2018AY 2008-09
Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 133/Pat./2010 : Asstt. Year : 2008-09 Syndicate Bank, Vs Asstt. Commissioner Of Income Tax, Fraser Road, Tds Circle, Patna-800001 Patna (Appellant) (Respondent) Pan No. Ptns01245G Assessee By : Sh. A. K. Sarkar & Sh. Abhi Sarkar, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 08.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.04.2010 Of Ld. Cit(A), Dhanbad, Camp Office Patna.
For Appellant: Sh. A. K. Sarkar &For Respondent: Sh. Abhay Kumar, Sr. DR
Section 133ASection 201Section 201(1)
TDS of Rs.11,59,881/-. It has been held by the Hon’ble
Supreme Court in the case of Hindustan Cocacola
Beverage Pvt. Ltd. Vs CIT 163 Taxman 355 that there could be no recovery of taxes alleged to be in default once again from the deductor if the deductee had already paid taxes on the amount received. Therefore
