STATE BANK OF INDIA,NEHRU PALACE, TONK ROAD vs. ACIT, DCIT-TDS, JAIPUR
In the result, appeal of the assessee is allowed
ITA 728/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Jan 2025AY 2014-15
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)
For Appellant: Shri Vijay Gupta, C.A. &For Respondent: Shri Gautam Singh Choudhary, JCIT, Sr
Section 10(5)Section 191(1)Section 201Section 201(1)Section 250Section 292BSection 4(1)
which creates the equal responsibility on the assessee-employee in respect of Section 4(1) i.e.
charge of income r.w.s. sections 190 and section 191(1). Thus considering the provisions stated herein above, the bank cannot be treated as the assessee in default and therefore the assessment order deserves
