Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 293 - AT - Income TaxExtract: .......cussions, we hold that the order passed under ss. 201 and 201(1A) is bad in law and the CIT(A) had also erred in confirming the same. Needless to add, since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) of the Act. 12. In the result, the appeal of the assessee is allowed.
|