Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
194I 1391136 1433912 1714118 1754741 1379188 Revenue/Rent 4 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS TDS with 695417 896944 1020459 995633 984064 interest payable As the assessee has not submitted ay PAN of the deductee each default was calculated at the rate of 20%. Thus, the deduct is liable to pay TDS year wise