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
50(1) (hereafter the Assessing Officer - AO) held that there has
been a failure by the Assessee to deduct tax at source from the rent
payments made to the AAI under the above LA. Accordingly, it was
held that the Assessee was deemed to be an Assessee in default to the
extent of non-deduction or short deduction
