C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

The appeals are disposed of accordingly

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 201 (1-A) of the Act for the period between the date of default in deduction of TDS and the date on which the recipient actually paid income tax on the amount for which there has been a short fall in such deduction. 16) Therefore, before any liability is imposed on the appellant for payment