PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Parikshit Aggarwal, C.A
Section 206CSection 206C(7)Section 249(2)Section 250
section, the assessee has been held to be assessee in default u/s 206C of the Act for
non-collection of TCS, resulting in total TCS default of Rs.8.58 lakhs (including
interest u/s 206C(7) of the Act as applicable).
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I.T.A. No. 375/Asr/2024
Assessment Year: 2013-14
5. The order passed by the ITO (TDS) dated 10.02.2021 has been carried