RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred to supra, against which