BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

196 to & 201/PAN./2019 2. We note at the outset with the able assistance coming from both the sides that the assessee’s identical sole substantive ground in all these cases challenges correctness of both learned lower authorities’ action in initiating sec.201(1) r.w.s. 201(1A) proceedings for recovery of varying sums of TDS amounts, assessment year-wise, respectively