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2005 (2) TMI 26 - HC - Income TaxTDS - "1. Whether Tribunal was justified in concluding that penalty has been levied against a wrong person and hence, not sustainable even when penalty who has committed default under section 203 read with section 194C of the Income-tax Act? 2. Whether Tribunal was justified in law in holding that the person as used in section 203 was different from the person responsible for paying as used in section 194C even when the provisions of section 203 speak of a person deducting tax in accordance with the provisions of section 194C? 3. Whether Tribunal was justified in law in holding that the provisions of section 204 r.w.s. 2(35) were not attracted even when the person as stated in section 203 has to be defined with reference to the provisions of section 194C and section 204?" – held that appeal fails and is dismissed
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