Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS of Rs. 6.66 lakhs on the ground that I.T.A. No.123/Asr/2022 5 Assessment Year: 2015-16 such amount was not deposited by the employer. This Court in such background after referring to Section 205 of the Act held and observed.” 3.2 The ld. counsel for the assessee further relied on the order of the Karnataka High Court in the case