MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

TDS ITR, his statutory liability, under the Act. The assessee frustrated with no merit in his explanation, adverse AO and appeal order, he tried to frustrate the discipline of jurisprudences and discipline, to achieve his malafide result of not paying the tax. Motive of availing justice, is rights of the assessee and is universally accepted, but motive to frustrate