DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 163/RPR/2023[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act".
However, this is the position of law insofar
