J AND K BANK LTD.RAIL HEAD COMPLEX JAMMU vs. JT.COMMISSIONER INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR

TDS certificates submitted by the appellant-assessee were defective, calling for rectification is again a question of fact to be determined on the basis of material on record and the circulars governing the subject. 5. From reading of the impugned order, whereby the ITAT has upheld the order of CIT(A) passed in terms of Section 154