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2023 (10) TMI 1033 - ITAT RAIPURValidity of order passed by the A.O u/s. 201(1) & 201(1A) - default for non-deduction of tax at source u/s. 194C and u/s. 194J - HELD THAT:- AR had failed to point out any infirmity in the order passed by the CIT(Appeals). Apart from that, it is not the case of the assessee that as respective payees having included the aforementioned amounts in their respective returns of income and paid taxes on the same, it was, thus, not liable to be held as being in default. Having given thoughtful consideration, find no infirmity in the view taken by the CIT(Appeals), who had rightly upheld the liability fastened upon the assessee u/s. 201(1) & 201(1A) of the Act by the A.O. Decided against assessee.
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