CHIEF MEDICAL OFFICER,CHANDAULI vs. INCOME TAX OFFICER, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

26A. Thus, this is not a case where it can be held that the assessee was in fault in terms of section 201(1) of the I.T. Act. However, interest under section 201(1A) of the I.T. Act is leviable wherein the Principal Officer (deductor) does not deduct the whole or any part of the tax or after deducting fails

CHIEF MEDICAL OFFICER, ,CHANDAULI vs. INCOME TAX OFFICE, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed