TMI Blog2008 (2) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint by revenue is falsified - there is not even an allegation in the evidence that TDS had not been deposited in time without any reasonable cause or excuse - revision petition of revenue is dismissed - 75 of 1993 - - - Dated:- 5-2-2008 - KANWALJIT SINGH AHLUWALIA JJ. JUDGMENT The judgment of the court was delivered by KANWALJIT SINGH AHLUWALIA, J. (Oral) - Additional Sessions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibited as P.17. A perusal of this assessment order not only proves that TDS (1% deduction called TDS) of Rs.12383/- had been deducted and deposited but it also proves that payment to sub-contractors had been held as bogus and the income of Om Parkash and Pawan Kumar sub-contractors had been counted as income of the Partnership Firm M/s Garg Construction Company, if vide assessment order Ex.P-17, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS had not been deposited in time without any reasonable cause or excuse." 2. The Income Tax Officer, Jind has preferred present revision petition challenging discharge of the respondents. None has caused appearance for petitioner. In the grounds of revision, it is stated that since within the specified period, tax deducted was not deposited, therefore, violation of Section 194-C of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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