PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed