ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX
C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
TDS, along with
interest under section 201(1A) of the Income Tax Act amounting to Rs.
15,76,567. The appeal before the Commissioner of Income Tax [“CIT”]
was dismissed by an order dated 23.01.2004. However, the appeal
before the Income Tax Appellate Tribunal [“ITAT”] succeeded vide an
order dated 25.11.2005, in which the ITAT followed its previous order
dated
