DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 162/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
206(6) clearly provides that any person responsible for collecting the tax, even if he fails to collect the tax in accordance with the provisions of the said section, shall not withstanding such failure, be liable to pay the tax to the credit of the Central Government. In such a case of failure, this section fixes the liability
