DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, KANNUR, KERALA

In the result, both the appeals of the assessee are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

TDS return. It is next contended that levy of interest u/s 234E of the Act is not a mandatory in all cases. However, the ld. CIT(A) affirmed the order of CPC. 4. Aggrieved with the order of ld. CIT(A), the assessee has come up in appeal before us. 5. Counsel for the assessee reiterated the submissions made before