In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
201 (lA) of the Act till the date of payment of taxes by the deductee ITA No.606/Coch/2010 & Ors. 13 M/s.Jeevan Telecasting Corporation Ltd. assessee or the liability for penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that