COMMNR.INCOME TAX vs. PIYUSH KU GUPTA
ITA/123/2005HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 194Section 201Section 260ASection 271C
TDS, that taxes due have been paid by the
deductee assessee. However, this will not alter the liability to
charge interest under Section 201 (1-A) of the Act till the date of
payment of taxes by the deductee assessee or the liability for
penalty under Section 271-C of the Income Tax Act.”
25. The matter stands already remanded
