SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 153ASection 154Section 205Section 250
196A, Section 196B, Section 196C and Section 196D, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income."
On a plain reading of this provision, it is very clear that in a situation where the tax is deductible at source under Section
