COMMISSIONER OF INCOME TAX, KOLKATA-XI Versus M/s SK. TEKRIWAL - 2012 (12) TMI 873 - CALCUTTA HIGH COURT - Income Tax
......... 139 rsquo . This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Accordingly, we confirm the order of CIT (A) allowing the claim of assessee and this issue of revenue rsquo s appeal is dismissed. rdquo We find no substantial question of law is involved in this case and therefore, we refuse to admit the appeal. Accordingly, the appeal is dismissed. In view of dismissal of the appeal itself, the connected application has become infructuous and the same is also dismissed. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.