THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA
In the result, all the appeals of the assessee are allowed for statistical purposes
ITA 12/PAT/2019[2011-12]Status: DisposedITAT Patna23 Aug 2023AY 2011-12
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 10Section 139Section 192Section 201
1 A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default