ITAT Mumbai – CIT(A) Order Set Aside due to Non-Application of Mind Wrong Assessee Facts

DCIT Vs Novartis India Ltd (ITAT Mumbai) ITAT Mumbai dealt with Revenue appeal & assessee cross-objection arising from order u/s 201(1) & 201(1A) relating to alleged TDS defaults after survey proceedings. The core dispute involved applicability of sec. 194H on stockist discounts, ESOP TDS timing, & sec. 194A on MSME delayed payment interest. However, the Tribunal did not adjudicate merits because the CIT(A)’s order itself was found fundamentally defective. During appellate proceedings it was noticed that the CIT(A) had reproduced facts, figures & observations belonging to a d...