SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR
In the result, the appeals of the assessee are allowed
ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Bench: Its Hearing Before Your Honour.”
Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E
194A being imposed is not a ground to hold that an opportunity need not be given to rectify the defective nature of the declarations. As already held by me, the section is not intended to impose the liability for filing defective declaration forms, but the liability is sought to be imposed for the failure to deduct income-tax. Further
