DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)
ITA/7/2020HC Rajasthan17 Mar 2021
Bench: SANGEET LODHA,RAMESHWAR VYAS
capital valueand, as the tax had already been imposed,
levied and collected on that basis, had made the imposition, levy, collection and
recovery of the tax valid, notwithstanding the declaration by the Court that, as
“rate”, the levy was incompetent; the legislature had equated the tax collected to a
“rate”, giving a new meaning to the expression “rate”; while doing
