SHRI GYAN KUMAR AGARWAL (INDL) vs. THE ASST. COMMISSIONER OF INCOME TAX,

Bench: J SREENIVAS RAO,ALOK ARADHE

200A and after deducting the tax, the assessee is liable to pay balance tax for an amount of Rs.4,.12,.158/_ and penalty under Section 158 BC and 158 BD of the Act. Aggrieved by the said order, the assessee fired appear before the commissioner of rncome Tax (Appeals)-|, Hyderabad and the appelrate authority dismissed the appeal