4 results for “reassessment”+ Section 192clear
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Bench: S.SUJATHA,VINEET SARAN
192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of such