POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)
ITA/233/2019HC Kerala09 Jun 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER
TDS) reported in [2012
(21) Taxman.com.489 (Allahabad) in support of his contention.
It can be seen that the judgment was rendered in a case which
relates to the assessment years 2009-10 and 2010-11. The proviso
to Section 201 came into force only in 2012. As such, no reliance can
ITA.209/2019, ITA.210/2019,
ITA.212/2019, ITA.220/2019,
ITA.221/2019, ITA.222/2019,
ITA.224/2019, ITA.226/2019
