Supreme Court · 2007 INSC 835 · Decided 16 August 2007
M/S Hindustan Coca Cola Beverage PVT. LTD. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2007 INSC 835 · [2007] 8 S.C.R. 1046
- Case number
- CIVIL APPEAL No. 3765/2007
- Decided
- 16 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194C, 201(1), 271C
Headnote
Judicial Interft;ren<;:e-Order by tribun_al directing reopening. of matter for further hearing-Order of tribunal having attained finality-Interference C }Y Jiigh Court-Propriety of-Held: Not proper-Judgment/Order. Income Tax Act, I96I-Sections I94C and 20I(l)-Assessee paying warehouse charges section I 94-C-Assessing Officer holding 'assessee in default' for amount of short deduction of tax and levied interest thereon-Circular that no demand D visualized under s. 20I (I) to be enforced after tax deductor satisfied the officer-in-charge of TDS, that taxes due were paid by
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