BT (INDIA) PRIVATE LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) These petitions have been filed by the petitioner challenging the common order dated 26/08/2021 passed by the respondent no.1 in compliance with the order dated 19/03/2021 passed by this Court in a batch of petitions filed by the petitioner. The petitioner further challenges the Show Cause Notices issued under Ss. 201(1) and 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') to the petitioner.

(2.) On an allegation that in a survey conducted under Sec. 133A of the Act at the premises of the assessee on 06/03/2019, it was noticed that the assessee had made payments to non-residents without deduction of Tax at Source (hereinafter referred to as 'TDS'), notices under Section 201(1) and 201(1A) of the Act were issued to the petitioner.

(3.) The petitioner challenged the said notices before this Court in a batch of petitions.