Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 206C of the Act, against the sale of scrap. The revenue has treated as “assessee in I.T.A. Nos. 20 to 22/Jodh/2017 4 Assessment Years.: 2008-09 to 2010-11 default” and fixed the demand amount to Rs.13,36,475/- u/s 206C(6) and 206C(7) of the Act, for non-collecting of TCS u/s 206C. The assessment was completed