REEBOK INDIA COMPANY,GURUGRAM vs. JCIT (OSD), NEW DELHI
In the result, the appeal of the assessee in ITA No
ITA 319/DEL/2021[2011-12]Status: DisposedITAT Delhi15 Nov 2022AY 2011-12
Bench: Shri N.K. Billaiya & Shri Kul Bharat
For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Sanjai Kumar Yadav, Addl.CIT-DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 20i
200A of the Act for enabling processing of correction statement filed.
The existing provisions of section 201(1) of the Act provide for passing of an order deeming a payer as assessee in default if he does not deduct or does not pay or after deduction fails to pay the whole or part of the tax as per the provisions
