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2017 Supreme(All) 786

SUDHIR AGARWAL, RAVINDRA NATH MISHRA II
MASS AWASH PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) – Respondent


Advocates Appeared:
Ashish Chaturvedi for the Petitioner; Alok Mathur for the Respondents.

JUDGMENT

By the Court.—This writ petition under Article 226 of Constitution of India has been filed by petitioner-M/s Mass Awash Private Limited (herein after referred to as “Assessee”) assailing following orders/notices :

A. Notice dated 12.8.2015 issued by Deputy Commissioner of Income Tax (International Taxation) Circle Lucknow (herein after referred to “D.C.I.T.”) under Section 201(1)/201(1A) of Income Tax Act, 1961 (herein-after referred to as “Act, 1961”) for non deduction of T.D.S. on payments made to Smt. Nidhi Raman for Financial Years 2003-04, 2004-05 and 2005-06.

B. Notice dated 11.12.2015 issued by D.C.I.T. under Section 201(1)/201(1A) read with Section 195 of Act, 1961 issued after considering petitioner’s reply dated 30.10.2015 pursuant to earlier notice dated 12.8.2015, holding that proceedings initiated by C.I.T. under Section 201(1)/201(1A) is not barred by time. D.C.I.T. required petitioner to show-cause why amount of T.D.S. not deducted, and interest thereon be charged from it.

C. Order dated 30.12.2015 passed under Section 195 read with Section 201(1)/201(1A) of Act, 1961 for Assessment Years 2004-05, 2005-06 and 2006-07 (Financial Years 2003-04, 2004-05 and 2005







































































































































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