M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

2 of 4 Bhubaneswar [CIT (A)] dismissing the Assessee’s appeal thereby affirming the penalty order passed by the Assessing Officer (AO). 4. The Appellant is the Managing Director of Bharat Motors Ltd. and has been deemed to be an Assessee-in-default for non- deduction of tax deducted source (TDS) in terms of Section 201(1) of the Income

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

5 of 15 paid by AAI. The demand to that extent was deleted by the CIT(A) subject to verification. It was held that the interest under Section 201(1A) of the Act had to be worked out with reference to the delay, if any. 9. In the further appeals filed by the Assessee before the ITAT, the Assessee relied