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2004 (9) TMI 19 - HC - Income TaxWhether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri instalments or for increasing the sale of consumer products is liable to pay advance tax under section 194B - ITO (TDS) had issued notices regarding deduction of tax at source u/s 194B directing the petitioners to appear before him for a personal hearing. Since the petitioners did not respond to the said notices they were asked to furnish details regarding the scheme under which the lottery is taken. - it is for the Income-tax Officer (TDS) Division No. II, Thrissur, who issued notices to consider the objections to be taken by the petitioners -petitioners to file detailed objections to the notices issued by the Income-tax Officer (TDS) Division No. II, Thrissur, within a period of three months
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