M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX
The appeal is allowed in the above terms
ITA/132/2006HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 192Section 201Section 201(1)Section 271CSection 273B
1)
of the Income Tax Act, 1961 (‘IT Act’). The AO had levied a
penalty of Rs.6,52,675/- on the ground that the alleged short
deduction of TDS was in contravention of Section 192
