M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI
The appeal of the assessee is allowed in the terms indicated as above
ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13
For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205
TDS under Chapter XVII B and thus invocation of section 156 of the Act to levy a demand on the Appellant is totally misplaced and without any foundation.
6. The learned authorities below failed to appreciate that the provisions of section 191 and section 205 construct a mandate not to recover tax from the deductor in the event of failure
