MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR
In the result, the assessee‟s appeals are dismissed
ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
TDS) such a case, either w.e.f. 01/7/2012, or even 01/6/2015? That would be, quite plainly, ludicrous. The charge has to be, to make it effective, thus, necessarily be read as liable to be enforced, irrespective of the filing of the statement or its processing. As explained in L. Hazarimal Kuthalia v. ITO [1961] 41 ITR 12 (SC), the exercise
