THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE PUNEET GUPTA

145 (Asr)/2015. 2. Briefly put the facts, leading to the filing of instant appeal, are that somewhere in the year 2013, it came to the notice of the Assessing Officer i.e Income Tax Officer, TDS Circle, Aayakar Bhawan, Rail Head Complex, Jammu that during the Assessment year 2009-10, the respondent-Bank [‘the assessee’] was not deducting